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Commentary

I5.1122 More than one settlor (income tax and CGT)

IHT, trusts and estates

Where a settlement has more than one settlor, each settlor is to be treated as the only settlor of a deemed separate settlement, with rules as to the property and income which is to be treated as belonging to that separate settlement1.

In relation to a particular settlor, property comprised in a settlement means property originating

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