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9 SWhere a person, as bare trustee, grants a lease, the person is to be treated for the purposes of this Act, as it applies in relation to the grant of a lease, as seller of the whole of the interest disposed of.
Commencement Information
I1 Sch. 18 para. 9 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2