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HMRC internal manual

Capital Gains Manual

Death of person with interest in possession: property ceases to be settled

TCGA92/S73 (1)

If the occasion of a person becoming absolutely entitled is the termination of aninterest in possession by the death of the person entitled to that interest, there is nochargeable gain or allowable loss on the deemed disposal, except where there has been aprevious hold- over claim, see CG36510.

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