[102A Gifts with reservation: interest in land]
Finance Act 1986 (1986 c 41) | Legislation

[102A  Gifts with reservation: interest in land]

[(1)     This section applies where an individual disposes of an interest in land by way of gift on or after 9th March 1999.

(2)     At any time in the relevant period when the donor or his spouse [or civil partner] enjoys a significant right or interest, or is party to a significant arrangement, in relation to the land—

(a)     the interest disposed of is referred to (in relation

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