I5.1115 Meaning of 'settlor' generally
The Taxes Acts contain several definitions of the term 'settlor', many of which only apply to particular situations.
The FA 2006 definition
FA 20061 introduced for the first time a definition which applies generally to both income tax and CGT. But it does not apply to the provisions attributing settlement income to a settlor (see below)2.
In this definition, a settlor in relation to a settlement means the person who has made (or is treated as having made) the settlement. He is treated as having made a settlement if he has provided (or has undertaken to provide) property directly or indirectly for the purposes of the settlement.
In practice, if someone has undertaken
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