473 Deceased person as settlor where variation of will etc
Income Tax Act 2007 (2007 c 3) | Legislation

473  Deceased person as settlor where variation of will etc

(1)     This section applies if—

(a)     a disposition of property following the death of a person (“D”) is varied, and

(b)     section 62(6) of TCGA 1992 applies in relation to the variation.

(2)     If—

(a)     property would have become comprised in a settlement within subsection (3), but

(b)     as

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