Varying devolution of estate: methods of varying devolution
The Capital Gains Tax effects flowing from the variations arising under these different forms of variation are dealt with in the following paragraphs
- deeds of appointment, see CG31430 - CG31432
- deeds of disclaimer, see CG31440 - CG31540
- instruments of variation, see CG31600 - CG31680
- court orders, see CG31800 - CG31821
- sales or gifts of expectation, see CG31850.