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Regulation 122 Taxation of Chargeable Gains Act 1992

Original text. Later amendments are not shown.

In section 288 (interpretation) —

(a)

in subsection (1), insert at the appropriate place —

  • ““stepchild”, in relation to a civil partner, shall be construed in accordance with section 246 of the Civil Partnership Act 2004;”, and

(b)

in subsection (3), for “a married woman living with her husband” substitute “an individual living with his spouse or civil partner”.