466 Meaning of “settled property” etc
Income Tax Act 2007 (2007 c 3) | Legislation

Settled property

466  Meaning of “settled property” etc

(1)     This section applies for the purposes of the Income Tax Acts, except so far as, in those Acts, the context otherwise requires.

(2)     “Settled property” means any property held in trust other than property excluded by subsection (3).

(3)     Property is excluded for the

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