Regulation 113 Taxation of Chargeable Gains Act 1992
In section 169Df1 (gifts to settlor-interested settlements: exceptions), in subsection (5), after “spouse” insert “or civil partner”.
Annotations
Footnotes
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Sections 169D, 169F and 169G were inserted by section 116 of, and paragraphs 4 and 10(4) of Schedule 21 to, the Finance Act 2004.