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HMRC internal manual

Capital Gains Manual

From:: HM Revenue & Customs
Published: 12 March 2016
Updated:: 30 November 2021 - See all updates

Search this manual

Contents
CG33000C
CG37000C
CG37100P

CG37102 - Absolute entitlement: effects: death of life tenant

TCGA92/S73

See CG36454 where the occasion is the termination of a life interest by the death of the person entitled to that interest.

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