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HMRC internal manual

Capital Gains Manual

Interests in possession: introduction: death and trusts: special provisions

There are however special provisions to cover two specific situations where TCGA92/S72 orTCGA92/S73 apply:

  1. Where there was a gifts hold-over claim on the acquisition of the property, see CG36510.

  2. Where the property reverts to the settlor, see CG36457.