{
  "url": "https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992/section-51",
  "json_url": "https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992/section-51.json",
  "legislation": "ukpga/1979/14",
  "legislation_title": "Capital Gains Tax Act 1979 (repealed 6.3.1992)",
  "legislation_url": "https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992",
  "path": "section/51",
  "kind": "section",
  "number": "51",
  "heading": "Meaning of “settled property”.",
  "text": "In this Act, unless the context otherwise requires, “settled property” means any property held in trust other than property to which section 46 above (nominees and bare trustees) applies.\nThis definition has effect subject to section 61(4) (insolvents’ assets) and 93 (unit trusts) below.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "See Finance Act 1988 (c. 39, SIF 63;1, 2), ss. 100, 109 and Sch. 10"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1979/14/section/51",
    "retrieved_at": "2026-10-29T10:18:25.768570+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}