References in this Part to the acquisition of a chargeable interest include any acquisition however effected (including an acquisition effected by the act of parties to a transaction, by order of a court or other authority, by or under any statutory provision or by operation of law).
The surrender or release of a chargeable interest is—
an acquisition of that interest by any person whose interest or right is benefited or enlarged by the transaction, and
a disposal by the person ceasing to be entitled to that interest.
The variation of a chargeable interest is—
an acquisition of a chargeable interest by the person benefiting from the variation, and
a disposal of a chargeable interest by the person whose interest is subject to or limited by the variation.