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HMRC internal manual

Capital Gains Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. CG33000C
  3. CG37500C
  4. CG37700P
  5. CG37720

Absolute entitlement: special cases: class closing rules: main rules

The general rule is that a class closes when any one member of that class first becomes entitled in possession; no one born after that date can qualify as a beneficiary.

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