467 Meaning of “settlor” etc
Income Tax Act 2007 (2007 c 3) | Legislation

Settlors

467  Meaning of “settlor” etc

(1)     In the Income Tax Acts (except where the context otherwise requires) “settlor”, in relation to a settlement, means the person, or any of the persons, who has made the settlement.

(2)     In the Income Tax Acts (except where the context otherwise requires) a person is a settlor of property if—

(a)     the property is settled property because of—

(i)     the person's having made the settlement, or

(ii)     an event which leads to the person being treated by

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