General provisions (ss 68-79B)

Contents

Section 68 – Meaning of “settled property” [TCGA 1992 s 68] Section commentary
Section 68A – Meaning of "settlor" [TCGA 1992 s 68A] Section commentary
Section 68B – Transfer between settlements: identification of settlor [TCGA 1992 s 68B] Section commentary
Section 68C – Variation of will or intestacy, etc.: identification of settlor [TCGA 1992 s 68C] Section commentary
Section 69 – Trustees of settlements [TCGA 1992 s 69] Section commentary
Section 69A – Sub-fund settlements [TCGA 1992 s 69A] Section commentary
Section 70 – Transfers into settlement [TCGA 1992 s 70] Section commentary
Section 71 – Person becoming absolutely entitled to settled property [TCGA 1992 s 71] Section commentary
Section 72 – Termination of life interest on death of person entitled [TCGA 1992 s 72] Section commentary
Section 73 – Death of life tenant: exclusion of chargeable gain [TCGA 1992 s 73] Section commentary
Section 74 – Effect on sections 72 and 73 of relief under section 165 or 260 [TCGA 1992 s 74] Section commentary
Section 75 – Death of annuitant [TCGA 1992 s 75] Section commentary
Section 76 – Disposal of interests in settled property [TCGA 1992 s 76] Section commentary
Section 76A – Disposal of interest in settled property : deemed disposal of underlying assets [TCGA 1992 s 76A] Section commentary
Section 76B – Transfers of value by trustees linked with trustee borrowing [TCGA 1992 s 76B] Section commentary
Section 77 – Charge on settlor with interest in settlement [TCGA 1992 s 77] Section commentary
Section 78 – Right of recovery [TCGA 1992 s 78] Section commentary
Section 79 – Provisions supplemental to sections 77 and 78 [TCGA 1992 s 79] Section commentary
Section 79A – Restriction on set-off of trust losses [TCGA 1992 s 79A] Section commentary
Section 79B – Attribution to trustees of gains of non-resident companies [TCGA 1992 s 79B] Section commentary

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