Section 199 — Abolition of presumption of advancement
Snapshot: 2026-08-24
Reproduced from legislation.gov.uk (Crown Copyright, Open Government Licence v3.0). Amendments made after 2026-08-24 may not be reflected — always check the official text .
(1) The presumption of advancement (by which, for example, a husband is presumed to be making a gift to his wife if he transfers property to her, or purchases property in her name) is abolished.
(2) The abolition by subsection (1) of the presumption of advancement does not have effect in relation to—
(a) anything done before the commencement of this section, or
(b) anything done pursuant to any obligation incurred before the commencement of this section.