Regulation 129 Taxation of Chargeable Gains Act 1992
In Schedule 7Cf1 (relief for transfers to approved share plans), in paragraph 6, in sub-paragraphs (1)(d), (3)(c), (5)(e) and (7)(d), after “spouse” insert “or civil partner”.
Annotations
Footnotes
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Schedule 7C is introduced by section 236A of the Taxation of Chargeable Gains Act 1992. Section 236A and Schedule 7C were inserted by section 48 of the Finance Act 2000 (c. 17).