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StatuteTaxation of Chargeable Gains Act 1992

Section 68 — Taxation of Chargeable Gains Act 1992: Meaning of “settled property".

Text of the provision Official document

Meaning of “settled property".

68 In this Act, unless the context otherwise requires, “ settled property ” means any property held in trust other than property to which section 60 applies (and references, however expressed, to property comprised in a settlement are references to settled property) .

Official source: legislation.gov.uk

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