641 Small holdings: trustees of a disabled person's trusts
Income Tax Act 2007 (2007 c 3) | Legislation

641  Small holdings: trustees of a disabled person's trusts

(1)     In relation to a transfer with accrued interest or transfer without accrued interest of securities held on a disabled person's trusts, the trustees of the settlement are an excluded transferor or excluded transferee unless the nominal value of securities held by the trustees of the settlement as such

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