Paragraph 53 I1
In section 225B of the Taxation of Chargeable Gains Act 1992 (disposals in connection with divorce etc), in subsection (2)(b)(i)—
(a)
for “an order or” substitute “ a divorce or nullity of marriage order, ”;
(b)
after “marriage,” insert “ an order or decree ”;
(c)
after “partnership, or” insert “ an order or decree ”.
Annotations
Commencement
- I1
Sch. para. 53 in force at 6.4.2022 by S.I. 2022/283, reg. 2