[107A Relevant trustees]
Taxes Management Act 1970 (1970 c 9) | Legislation

Part XI Miscellaneous and Supplemental

[Settlements]

[107A  Relevant trustees]

[(1)     Subject to the following provisions of this section, anything which for the purposes of this Act is done at any time by or in relation to any one or more of the relevant trustees of a settlement shall be treated for those purposes as done at that time by or in relation to the other or others of those trustees.

(2)     Subject to subsection (3) below, where the relevant trustees of a settlement are liable—

(a)     to a penalty under section . . . 12B. . . . . . of this Act [or paragraph 12 of Schedule A1 to this Act] or paragraph 2A of Schedule 1A to this Act [or Schedule 24 to the Finance Act 2007] [or Schedule 41 to the Finance Act 2008] [or Schedule 55 to the Finance Act 2009] [or Schedule 18 to the Finance Act 2017] [or Schedule 22 to the Finance Act 2016] [or Schedule 25 to the Finance Act 2021],

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