PART III

SETTLED PROPERTY
CHAPTER III

SETTLEMENTS WITHOUT INTERESTS IN POSSESSION , AND CERTAIN SETTLEMENTS IN WHICH INTERESTS IN POSSESSION SUBSIST

Miscellaneous

Excluded property : property to which section 81 applies (old cases)
82. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
See Finance Act 1990 s. 126—exemption for pools payments to trustees for football ground improvements in respect of events on or after 6 April 1990.
Part III Chapter III (ss.58-85) excluded by Finance Act 1991 (c.31, SIF 63:1), s. 121(4).
Pt. III Ch. III (ss. 58-85) restricted (3.5.1994) by 1994 c. 9, s. 248
Pt. 3 Ch. 3 modified (22.7.2004) by Finance Act 2004 (c. 12), s. 283, Sch. 36 para. 56(2)(b) (with s. 283(5))
Pt. 3 Ch. 3 modified (22.7.2004) by Finance Act 2004 (c. 12), s. 283, Sch. 36 para. 57(1) (with s. 283(5))
Words in Pt. 3 Ch. 3 heading added (22.3.2006) by Finance Act 2006 (c. 25), s. 156, Sch. 20 para. 20(5)
Words in s. 82 heading inserted (with effect in accordance with s. 74(5) of the amending Act) by Finance Act 2020 (c. 14), s. 74(3)(f)
S. 82 omitted (6.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 13 paras. 17, 45(1)