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Tangeni, donates a sum of money to a trust established for his niece, Nelago with the stipulation that Tangeni can revoke Nelago's right to receive

Tangeni, donates a sum of money to a trust established for his niece, Nelago with the stipulation that Tangeni can revoke Nelago's right to receive any income generated from the trust or transfer that right to another relative at any time.
Discuss the income tax implications of this scenario.

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