Related Commentary  Related CasesRelated HMRC Manuals

5(1)  For the purposes of this Act a person’s estate is the aggregate of all the property to which he is beneficially entitled, except that–

(a)the estate of a person–

(i)does not include an interest in possession in settled property to which section 71A or 71D below applies, and

(ii)does not include an interest in possession that falls within subsection (1A) below unless it falls within subsection (1B) below, and

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