CG38455 - What is a qualifying settlement - TCGA92/S86?

TCGA92/Sch5/para9

The basic rule in TCGA92/S86(1)(a) is that section 86 applies only to qualifying settlements. The term “qualifying settlement” is concerned with the date the settlement was created. Since 6 April 1999 all settlements are qualifying settlements unless they are protected settlements.

When section 86 was introduced only new settlements were qualifying settlements; that is settlements created on or after 19 March 1991. Existing settlements were not qualifying settlements unless the settlement was affected by certain changes. This process was commonly called tainting. See CG38520. Tainting now applies only to protected settlements and settlements for grandchildren.