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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Variations: estate: disclaimers: legal effects: absolute interests

If the interest the person was due to receive was an absolute interest, either inspecific assets or in residue, after the disclaimer those assets are added to residue.Residue is then distributed in accordance with the pre-existing terms of the will orintestacy. But if an interest in residue has been disclaimed, residue is divided betweenthe other persons entitled to residue ignoring the bequest to the person who made thedisclaimer.