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HMRC internal manual

Capital Gains Manual

Absolute entitlement: class closing rules: possible birth of children

Section 2 Perpetuities and Accumulations Act 1964 and Section 2 Perpetuities Act 1966 (Northern Ireland) contain a presumption for certain purposes that a woman will have no children after she attains the age of 55 and the Revenue apply this for Capital Gains Tax purposes in cases to which those Acts apply. In England this covers settlements made after 15 July 1964.