[87G Settlor liable if capital payment received by close family member]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[87G  Settlor liable if capital payment received by close family member]

[(1)     Subsection (2) applies if in the case of a settlement—

(a)     a beneficiary of the settlement receives a capital payment from the trustees in a tax year,

(b)     the settlor is resident in the United Kingdom at any time in that year, and

(c)

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