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The settlor adds a cross-reference in the ' Additional Information ' box on page 8 of the tax return.
There are also provisions to clawback hold over relief where a gift is made to a trust which subsequently becomes settlor interested.
Electing into GWR and then terminating the trust Para 22 of Sch 15 allows the settlor to make a GWR election.
The AEA is divided where there are several trusts created by the same settlor.
Does the cumulative total include PETs made by the settlor?