Point in time view as at 26/05/2015.
Taxation of Chargeable Gains Act 1992, Cross Heading: Meaning of “interest in settled property” is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Textual Amendments
F1Sch. 4A inserted (with application in accordance with s. 91(3) of the amending Act) by Finance Act 2000 (c. 17), s. 91(2), Sch. 24
2(1)For the purposes of this Schedule an “interest in settled property” means any interest created by or arising under a settlement.U.K.
(2)This includes any right to, or in connection with, the enjoyment of a benefit—
(a)created by or arising directly under a settlement, or
(b)arising as a result of the exercise of a discretion or power—
(i)by the trustees of a settlement, or
(ii)by any person in relation to settled property.]
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