# Capital Gains Tax Act 1979 (repealed 6.3.1992), Section 57: Death of annuitant.

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

Sections 54(1) and 55(1) above shall apply, where an annuity which is not a life interest is terminated by the death of the annuitant, as they apply on the termination of a life interest by the death of the person entitled thereto.
In this section “life interest” has the same meaning as in section 55 above.

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Source: https://www.legislation.gov.uk/ukpga/1979/14/section/57 (the official version)
Page: https://openlegislation.uk/capital-gains-tax-act-1979-repealed-631992/section-57
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.