Regulation 110 Taxation of Chargeable Gains Act 1992
In section 150Af1 (enterprise investment schemes), in subsection (3)(a), for “husband and wife” substitute “spouses and civil partners”.
Annotations
Footnotes
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Section 150A was inserted by section 137 of, and paragraph 30 of Schedule 15 to, the Finance Act 1994 (c.9).