Part 8 U.K. Other reliefs

[F1 CHAPTER 1A U.K. Irrecoverable peer-to-peer loans

Textual Amendments

F1 Pt. 8 Ch. 1A inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 32(2)

Supplementary provisions U.K.

412G Nominees etc U.K.

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.]