472 Settlor where property becomes settled because of variation of will etc
Income Tax Act 2007 (2007 c 3) | Legislation

472  Settlor where property becomes settled because of variation of will etc

(1)     This section applies if—

(a)     a disposition of property following a person's death is varied, and

(b)     section 62(6) of TCGA 1992 applies in relation to the variation.

(2)     If property becomes settled property because of the variation (and would not, but for the variation, have become settled property), a person within subsection (3) is treated for the purposes

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