# Finance Act 2013, Section 95: Entitlement to interests


(1) In this Part “entitled” means beneficially entitled—
(a) whether solely or jointly with another person, and
(b) whether as a member of a partnership or otherwise.
This is subject to subsection (2).
(2) References in this Part to entitlement to a single-dwelling interest (or any other chargeable interest) do not include—
(a) entitlement in the capacity of a trustee or personal representative, or
(b) entitlement as a beneficiary under a settlement.
(3) Subsection (1)(b) does not apply where the contrary is specified.
(4) In this section “settlement” has the same meaning as in Part 4 of FA 2003 (see paragraph 1 of Schedule 16 to that Act).

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Source: https://www.legislation.gov.uk/ukpga/2013/29/section/95 (the official version)
Page: https://openlegislation.uk/finance-act-2013/section-95
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.