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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Absolute entitlement: termination of life interest

Where, on the termination of a life interest, there are limited and absolute interests in the same fund of settled property, for example, where one of two life tenants dies, the treatment outlined in CG37360+ should be followed with the appropriate modifications. See also CG37510 - CG37562.