644 Application to settlements by two or more settlors
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

Settlements by two or more settlors

644  Application to settlements by two or more settlors

(1)     In the case of a settlement where there is more than one settlor, this Chapter has effect in relation to each settlor as if that settlor were the only settlor.

(2)     This works as follows.

(3)

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