Part 8Other reliefs

F1CHAPTER 1AIrrecoverable peer-to-peer loans

Supplementary provisions

412GNominees etc

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.