620 Meaning of “settlement” and “settlor”
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

620  Meaning of “settlement” and “settlor”

(1)     In this Chapter—

“settlement” includes any disposition, trust, covenant, agreement, arrangement or transfer of assets (except that it does not include a charitable loan arrangement), and

“settlor”, in relation to a settlement, means any person by whom the settlement was made.

(2)

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