8 SWhere a lease is granted to a person as bare trustee, the person is to be treated for the purposes of this Act, as it applies in relation to the grant of a lease, as buyer of the whole of the interest acquired.
Commencement Information
I1 Sch. 18 para. 8 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2