# Income Tax Act 2007, Section 782: Meaning of “other person”


(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.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/782 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-782
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.