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Finance Act 1975
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- UK Public General Acts
- 1975 c. 7
- SCHEDULE 5
- Excluded property
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Excluded property
2(1)Where property comprised in a settlement is situated outside the United Kingdom—
(a)the property (but not a reversionary interest in the property) is excluded property unless the settlor was domiciled in the United Kingdom at the time the settlement was made ; and
(b)section 24(2) of this Act applies to a reversionary interest in the property but does not otherwise apply in relation to the property.
(2)In determining whether property comprised in a settlement which became so comprised before 10th December 1974 is excluded property section 45 of this Act shall be disregarded.
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