[169E Meaning of “settlor” in sections 169B to 169D and 169G]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[169E  Meaning of “settlor” in sections 169B to 169D and 169G]

[(1)     For the purposes of this section [and] sections 169B to 169D . . ., a person is a settlor in relation to a settlement if—

(a)     he is an individual, and

(b)     the settled property consists

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