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Income Tax Act 2007
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469Person ceasing to be a settlorU.K.
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(1)A person (“S”) who is a settlor in relation to a settlement ceases to be so when the following condition is met.
(2)The condition is that—
(a)no property of which S is the settlor is comprised in the settlement,
(b)S has not undertaken to provide property (directly or indirectly) for the purposes of the settlement in the future, and
(c)S has not made reciprocal arrangements with another person for that other person to enter into the settlement in the future.
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