# Taxation of Chargeable Gains Act 1992, Paragraph 7


For the purposes of section 86 and this Schedule, a person is a settlor in relation to a settlement if the settled property consists of or includes property originating from him.

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Source: https://www.legislation.gov.uk/ukpga/1992/12/schedule/5/paragraph/7 (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/schedule-5/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.