Part 5 – Provisions relating to gifts and inheritances (ss 31-44)

Contents

Section 31 – Distributions from discretionary trusts [CATCA 2003 s 31] Section commentary
Section 32 – Dealings with future interests [CATCA 2003 s 32] Section commentary
Section 33 – Release of limited interests, etc [CATCA 2003 s 33] Section commentary
Section 34 – Settlement of an interest not in possession [CATCA 2003 s 34] Section commentary
Section 35 – Enlargement of interests [CATCA 2003 s 35] Section commentary
Section 36 – Dispositions involving powers of appointment [CATCA 2003 s 36] Section commentary
Section 37 – Cesser of liabilities [CATCA 2003 s 37] Section commentary
Section 38 – Disposition enlarging value of property [CATCA 2003 s 38] Section commentary
Section 39 – Gift subject to power of revocation [CATCA 2003 s 39] Section commentary
Section 40 – Free use of property, free loans, etc [CATCA 2003 s 40] Section commentary
Section 41 – When interest in assurance policy becomes interest in possession [CATCA 2003 s 41] Section commentary
Section 42 – Provisions to apply where section 98 of Succession Act 1965 has effect [CATCA 2003 s 42] Section commentary
Section 43 – Disposition by or to a company [CATCA 2003 s 43] Section commentary
Section 44 – Arrangements reducing value of company shares [CATCA 2003 s 44] Section commentary

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