[68A Meaning of “settlor”]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[68A  Meaning of “settlor”]

[(1)     In this Act, unless the context otherwise requires—

(a)     “settlor” in relation to a settlement means the person, or any of the persons, who has made, or is treated for the purposes of this Act as having made, the settlement, and

(b)     a person is a settlor of property which—

(i)     is settled property by reason of his having made the settlement (or by reason of an event which causes him to be treated under this Act as having made the settlement), or

(ii)     derives from property to which sub-paragraph (i) applies.

(2)     A person is treated for the purposes of this Act as having

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