Income Tax Act 2007

[F1412GNominees etcU.K.
This adran has no associated Nodiadau Esboniadol

For the purposes of this Chapter—

(a)a loan or a payment made by or to a nominee or bare trustee for a person is treated as made by or to that person, and

(b)a right assigned by or to a nominee or bare trustee for a person is treated as assigned by or to that person.]

Textual Amendments