# Income Tax Act 2007, 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.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/478 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-478
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.