Section 478 References to settled property etc in regulations

For the purposes of regulations (whenever made) made under a provision of the Income Tax Acts—

(a)

references to settled property, a settlor or trustees are to be read in accordance with this Chapter, and

(b)

references to the trustees of a trust are to be read as references to the trustees of a settlement.

Notes on Chapter 2

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)