471 Identification of settlor following transfer covered by section 470
Income Tax Act 2007 (2007 c 3) | Legislation

471  Identification of settlor following transfer covered by section 470

(1)     If there is a transfer of property in relation to which this section applies, then the following subsections apply for the purposes of the Income Tax Acts, except so far as, in those Acts, the context otherwise requires.

(2)     The settlor (or each settlor) of the property disposed of by the trustees of settlement 1 (“the disposed

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