666 Certain transfers by or to nominees or trustees treated as made by or to others
Income Tax Act 2007 (2007 c 3) | Legislation

Nominees and trustees

666  Certain transfers by or to nominees or trustees treated as made by or to others

(1)     Transfers of securities by or to a person as nominee for another person (“A”) are treated for the purposes of this Chapter as transfers by or to A.

(2)     Transfers of securities by or to a person (“T”) as trustee for another person (“B”) are treated for the purposes of this Chapter as transfers by or to B if B is absolutely entitled as against T.

(3)

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