Section 68: Meaning of "settled property".

Taxation of Chargeable Gains Act 1992 · 1992 c. 12View on legislation.gov.uk

Taxation of Chargeable Gains Act 1992
- Section 67: Provisions applicable where section 79 of the Finance Act 1980 has applied.
- Section 68A: Meaning of "settlor"

Part III: Individuals, partnerships, trusts and collective investment schemes etc — Chapter II: Settlements

In this Act, unless the context otherwise requires, "settled property" means any property held in trust other than property to which section 60 applies (and references, however expressed, to property comprised in a settlement are references to settled property).

About this text

This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.