# Taxation of Chargeable Gains Act 1992, Section 70: Transfers into settlement.


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.

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Source: https://www.legislation.gov.uk/ukpga/1992/12/section/70 (the official version)
Page: https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-70
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.