This section has no associated Explanatory Notes
5 SWhere a person (T) acquires a chargeable interest or an interest in a partnership as bare trustee, this Act applies as if the interest were vested in, and the acts of T in relation to it were the acts of the person or persons for whom T is trustee.
Commencement Information
I1 Sch. 18 para. 5 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2