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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Settlor trusts: settlements affected

TCGA92/S77 (1)(c)

A settlement is within the scope of the provisions if at any time during the year of assessment the settlor has an `interest in the settlement’, see CG34750, except to the extent that FA05/S30 applies because there is a trust for a vulnerable minor beneficiary subject to a claim for that year, see CG35500+.