14Trusts etc.

14 Trusts etc.

(1) Where: (a) the owner of land or a dwelling holds the land or dwelling in trust for another person; or (b) a person has entered into a contract for the purchase of land or a dwelling to be held in trust for another person; and the Secretary is satisfied that the other person will become the owner of the land or dwelling, the other person shall, for the purposes of this Act, other than sections 26 and 27, be deemed to be the owner of the land or dwelling or to have entered into the contract for the purchase of the land or dwelling, as the case may be. (2) Where: (a) a person has entered into a contract for the construction by a building‑contractor of a dwelling, being a dwelling that the Secretary is satisfied will be owned by the person as trustee for another person; or (b) a person has, at the request of another person, entered into a contract, otherwise than as an agent of the other person, for the construction by a building‑contractor of a dwelling, being a dwelling that the Secretary is satisfied will be owned by the other person; the other person shall, for the purposes of this Act, be deemed to have entered into the contract. (3) Section 11 has effect in relation to paragraphs (1)(a) and (b) and (2)(a) of this section as if there were omitted from subsections 11(1) and (2) the words “, otherwise than as trustee,” (wherever occurring).