Section 4(7)

In subsection (1)(a) and (c), references to transfer or grant by way of gift include transfer or grant for the purpose of— constituting a trust under which the settlor does not retain the whole of the beneficial interest, or uniting the bare legal title and the beneficial interest in property held under a trust under which the settlor did not, on constitution, retain the whole of the beneficial interest.

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Source: legislation.gov.uk · retrieved 2026-08-15