# Capital Gains Tax Act 1979 (repealed 6.3.1992), Section 51: Meaning of “settled property”.

Extent: E+W+S+N.I.

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.
This definition has effect subject to section 61(4) (insolvents’ assets) and 93 (unit trusts) below.

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Source: https://www.legislation.gov.uk/ukpga/1979/14/section/51 (the official version)
Page: https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992/section-51
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.