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Legislation

Taxation of Chargeable Gains Act 1992

Crossheading General provisions

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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.

General provisions
Charge on settlor with interest in settlement.

Section 77 | Charge on settlor with interest in settlement.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Ss. 77-79 omitted (with effect in accordance with Sch. 2 para. 22 of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 2 para. 5