Regulation 120 Taxation of Chargeable Gains Act 1992

Section 253 (relief for loans to traders) is amended as follows.

In subsection (3)(c), after “spouses” insert “or civil partners”.

In subsection (4)(d), after “spouses”, in both places, insert “or civil partners”.

In subsection (14), after paragraph (a) insert —

“(aa)

“civil partners” means civil partners who are living together (construed in accordance with section 288(3)),”.