General provisions General provisions

United Kingdom

1. 68Meaning of “settled property".
2. 68AMeaning of “settlor”
3. 68BTransfer between settlements: identification of settlor
4. 68CVariation of will or intestacy, etc: identification of settlor
5. 69Trustees of settlements.
6. 69ASub-fund settlements
7. 70Transfers into settlement.
8. 71Person becoming absolutely entitled to settled property.
9. 72Termination of life interest on death of person entitled.
10. 73Death of life tenant: exclusion of chargeable gain.
11. 74Effect on sections 72 and 73 of relief under section 165 or 260.
12. 75Death of annuitant.
13. 76Disposal of interests in settled property.
14. 76ADisposal of interest in settled property: deemed disposal of underlying assets.
15. 76BTransfers of value by trustees linked with trustee borrowing.
16. 77Charge on settlor with interest in settlement.
17. 78Right of recovery.
18. 79Provisions supplemental to sections 77 and 78.
19. 79ARestriction on set-off of trust losses.
20. 79BAttribution to trustees of gains of non-resident companies.