[102ZA Gifts with reservation: termination of interests in possession]
Finance Act 1986 (1986 c 41) | Legislation

[102ZA  Gifts with reservation: termination of interests in possession]

[(1)     Subsection (2) below applies where—

(a)     an individual is beneficially entitled to an interest in possession in settled property,

(b)     either—

(i)     the individual became beneficially entitled to the interest in possession before 22nd March 2006, or

(ii)     the individual

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