Regulation 199 Income Tax (Trading and Other Income) Act 2005
In Schedule 2 (transitionals and savings etc), in paragraph 86(2), in the substituted section 479, in subsection (2)(b), after “spouses” insert “and surviving civil partners”.
In Schedule 2 (transitionals and savings etc), in paragraph 86(2), in the substituted section 479, in subsection (2)(b), after “spouses” insert “and surviving civil partners”.