Trustees Trustees
- 474Trustees of settlement to be treated as a single and distinct person
- 475Residence of trustees
- 476How to work out whether settlor meets condition C
Notes on Chapter 2
Modifications
- C1
Pt. 9 Ch. 2 applied (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 1169(1), 1184(1) (with Sch. 2)