Regulation 106 Taxation of Chargeable Gains Act 1992
In section 3Af1 (reporting limits), in subsection (3)(b), for “(husband and wife)” substitute “(spouses and civil partners)”.
Annotations
Footnotes
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Section 3A was inserted by section 159 of, and paragraph 1 of Schedule 28 to, the Finance Act 2003 (c. 14).