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Regulation 102 Income and Corporation Taxes Act 1988

Original text. Later amendments are not shown.

In Schedule 15Bf1 (venture capital trusts: relief from income tax), in paragraph 3 —

(a)

in sub-paragraph (5), for “married man to his wife or by a married woman to her husband if it is made, in either case,” substitute “person to his spouse or civil partner”, and

(b)

in sub-paragraph (6), after “spouse” insert “or civil partner”.

Annotations

Footnotes

f1

Schedule 15B was inserted by section 332A of the Income and Corporation Taxes Act 1988. Section 332A was inserted by section 71 of the Finance Act 1995 (c. 4).