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HMRC internal manual

Capital Gains Manual

Absolute entitlement: special cases: class closing rules: introduction

In English and Northern Irish law, where a gift is to members of a class of persons, such as `all my grandchildren’, as opposed to named individuals, there are certain rules, known as class closing rules or the rule in Andrews v Partington, which determine when the membership of the class is to be ascertained, if it is not specifically provided for in the deed or will. Good drafting should make it unnecessary to apply these rules and it will be noticed that many deeds and wills specifically exclude the `rule in Andrews v Partington.’