{
  "url": "https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992/section-53",
  "json_url": "https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992/section-53.json",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  "legislation_title": "Capital Gains Tax Act 1979 (repealed 6.3.1992)",
  "legislation_url": "https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992",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/53",
  "kind": "section",
  "number": "53",
  "heading": "Gifts in settlement.",
  "text": "A transfer into settlement, whether revocable or irrevocable, is a disposal of the entire property thereby becoming settled property notwithstanding that the transferor has some interest as a beneficiary under the settlement and notwithstanding that he is a trustee, or the sole trustee, of the settlement.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words substituted by Finance Act 1981 (c. 35, SIF 63:2), s. 86 from 10 March 1981"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word substituted by Finance Act 1981 (c. 35, SIF 63:2), s. 86 from 10 March 1981"
    },
    {
      "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/53",
    "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."
}