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Legislation
Capital Gains Tax Act 1979 (repealed 6.3.1992)

Crossheading Settlements

  • Section 51 Meaning of “settled property”.
  • Section 52 Trustees of settlements.
  • Section 53 Gifts in settlement.
  • Section 54 Person becoming absolutely entitled to settled property.
  • Section 55 Termination of life interest etc.
  • Section 56 Death of life tenant: exclusion of chargeable gain.
  • Section 56A Effect on sections 55 and 56 of relief under Finance Act 1980, section 79.
  • Section 57 Death of annuitant.
  • Section 58 Disposal of interests in settled property.
  1. Part III Persons and Trusts
  2. Crossheading Settlements

Crossheading Settlements

From legislation.gov.uk

Contents

  1. Section 51 Meaning of “settled property”.
  2. Section 52 Trustees of settlements.
  3. Section 53 Gifts in settlement.
  4. Section 54 Person becoming absolutely entitled to settled property.
  5. Section 55 Termination of life interest etc.
  6. Section 56 Death of life tenant: exclusion of chargeable gain.
  7. Section 56A Effect on sections 55 and 56 of relief under Finance Act 1980, section 79.
  8. Section 57 Death of annuitant.
  9. Section 58 Disposal of interests in settled property.
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