# Income Tax Act 2007, Section 412G: Nominees 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.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/412G (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-412G
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.