The following provisions apply1 where an individual disposes of an interest in land by way of gift on or after 9 March 19992. At any time in the relevant period3 when the donor or his spouse or civil partner enjoys a significant right or interest, or is party to a significant arrangement, in relation to the land, the interest disposed of is referred to (in relation to the gift and the donor) as property subject to a reservation4.
A right, interest or arrangement in relation to land is significant for this purpose if (and only if) it entitles or enables
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