Introduction Details of the Sections Section 95 – Entitlement to interests
10.Subsections (1) and (3) specify that entitled means beneficially entitled, and includes both sole and joint entitlement, and entitlement to partnership property as a member of a partnership, unless the contrary is specified.
11.Subsection (2) excludes entitlement in the capacity of a trustee or personal representative, and entitlement as a beneficiary under a settlement.
12.Subsection (4) defines settlement as having the same meaning as for Stamp Duty Land Tax (SDLT) in Part 4 of FA 2003