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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Interests in possession: introduction: death and trusts: special provisions

Where the person with the interest in possession died before 6 April 1996, the provisionsdescribed in CG36305 - CG36306 only applied where it was a life interest (CG36330),subject to ESC/D43 (CG36370).