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HMRC internal manual

Capital Gains Manual

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

If there is a gift to a class at a specific age, for example `to my grandchildren at 21’, the class closes at once if there are any members aged 21 or over, and otherwise closes when the first reaches 21. If there is an intervening death, then the test is applied when the previous interest terminates.