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HMRC internal manual

Capital Gains Manual

Death of person with interest in possession: interest for life of another

TCGA92/S72 (2)

Section 72(1) also applies where a person entitled to an interest in possession insettled property dies, even though the interest does not then terminate. This is where aperson has for example an interest for the life of someone else, either because the deedor will specifies it, or because the life interest has been assigned to him or her, seeCG36352. It does not however apply on the death of the person during whose lifetime theinterest exists.

From 22 March 2006 this only applies to certain kinds of interest in possession, seeCG36525.