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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Basic terms of trust law as applied to CGT: settlor: from 6 April 2006: deeds of variation


Section 68C is concerned with the position where following the execution of a deed or other instrument of variation, to which TCGA92/S62 (6) has applied, property is settled property, whether or not it was settled under the original will or intestacy.

However it only applies where the deed etc. was executed after 5 April 2006.

The main guidance is at CG37886+.