Part 13

Tax avoidance
Chapter 4

Sales of occupation income

Further provisions relevant to the charge

Meaning of “other person”
782
1
For the purposes of this Chapter references to other persons are to be read in accordance with subsections (2) to (4).
2
A partnership or partners in a partnership may be regarded as a person or persons distinct from the individuals or other persons who are for the time being partners.
3
The trustees of settled property may be regarded as persons distinct from the individuals or other persons who are for the time being trustees.
4
Personal representatives may be regarded as persons distinct from the individuals or other persons who are for the time being personal representatives.