Paragraph 15 Taxation of Chargeable Gains Act 1992I1
United Kingdom
In section 87H of the Taxation of Chargeable Gains Act 1992f1, for subsection (2) substitute—
“(2)For the purposes of subsection (1), two people living together as if they were a married couple or civil partners are treated as if they were spouses or civil partners of each other.”.
Annotations
Commencement
- I1
Sch. 3 para. 15 in force at 2.12.2019, see reg. 1(2)
Footnotes
- f1
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1992 c. 12. Section 87H was added by the Finance Act 2018 (c. 3), Schedule 10, paragraph 1.