713 Interpretation of Chapter
Income Tax Act 2007 (2007 c 3) | Legislation

713  Interpretation of Chapter

[(1)]     In this Chapter—

[“associate” is to be construed in accordance with section 681DL, but as if subsection (4) of that section also included, as persons associated with each other, a person as trustee of a settlement and an individual, where one or more beneficiaries of the settlement

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