Regulation 124 Taxation of Chargeable Gains Act 1992

In Schedule 2 (computation of gains: assets held on 6th April 1965) —

(a)

in paragraph 4(9), for “wife or husband” substitute “spouse or civil partner”, and

(b)

in paragraph 22 —

(i)

for “a man to his wife, or by a man’s wife to him” substitute “an individual to his spouse or civil partner”, and

(ii)

in the cross-heading before that paragraph, for “Husbands and wives” substitute “Spouses and civil partners”.