SolvedCrossheading General provisions
From legislation.gov.uk
Contents
- Section 68 Meaning of “settled property".
- Section 68A Meaning of “settlor”
- Section 68B Transfer between settlements: identification of settlor
- Section 68C Variation of will or intestacy, etc: identification of settlor
- Section 69 Trustees of settlements.
- Section 69A Sub-fund settlements
- Section 70 Transfers into settlement.
- Section 71 Person becoming absolutely entitled to settled property.
- Section 72 Termination of life interest on death of person entitled.
- Section 73 Death of life tenant: exclusion of chargeable gain.
- Section 74 Effect on sections 72 and 73 of relief under section 165 or 260.
- Section 75 Death of annuitant.
- Section 76 Disposal of interests in settled property.
- Section 76A Disposal of interest in settled property: deemed disposal of underlying assets.
- Section 76B Transfers of value by trustees linked with trustee borrowing.
- Section 77 Charge on settlor with interest in settlement.
- Section 78 Right of recovery.
- Section 79 Provisions supplemental to sections 77 and 78.
- Section 79A Restriction on set-off of trust losses.
- Section 79B Attribution to trustees of gains of non-resident companies.