[68C Variation of will or intestacy, etc: identification of settlor]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[68C  Variation of will or intestacy, etc: identification of settlor]

[(1)     This section applies where—

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

(b)     section 62(6) applies in respect of the variation.

(2)     Where property becomes settled property in consequence of the variation (and would not, but for the variation, have become settled property), a person mentioned in subsection (3) shall be treated for the purposes of this Act, except where the context otherwise requires—

(a)     as having made the settlement, and

(b)     as having provided the property for the purposes of the settlement.

(3)     Those persons are—

(a)     a person who immediately before the variation

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