This statutory instrument defines the specific regulatory framework for calculating income yield on settled property under the Capital Transfer Tax regime. The order was issued by the British government to provide legal clarity for trustees and tax practitioners regarding the valuation of assets held in trust. It establishes the technical parameters for determining the yield generated by settled property to ensure consistent application of tax liabilities.

Legal professionals and tax historians utilize this document as a primary source for understanding the evolution of British capital transfer taxation. It is considered a technical reference tool rather than a narrative text, intended strictly for regulatory compliance and historical research.