86Transfers into settlement
(1)In section 53 of the [1979 c. 14.] Capital Gains Tax Act 1979 (which provides that a gift in settlement is a disposal of the entire property settled notwithstanding that the donor is a beneficiary or trustee) for the words "gift in" and "donor" there shall be substituted the words " transfer into " and " transferor " respectively.
(2)This section shall be deemed to have come into force on 10th March 1981.