Regulation 115 Taxation of Chargeable Gains Act 1992
In section 169G (meaning of “arrangement” and information power), in subsection (4), in paragraphs (a) and (b), after “spouse” insert “or civil partner”.
In section 169G (meaning of “arrangement” and information power), in subsection (4), in paragraphs (a) and (b), after “spouse” insert “or civil partner”.