Regulation 2 Finance Act 1984
In Schedule 14 to the Finance Act 1984f1 (beneficiary’s liability for tax on gains of non-resident trustees), in paragraph 1(1), in the definition of “close relative”, after “spouse” insert “or civil partner”.
Annotations
Footnotes
- f1
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1984 (c. 43). Schedule 14 was repealed by section 290 of, and Schedule 12 to, the Taxation of Chargeable Gains Act 1992 (c.12) subject to a savings provision in paragraph 18(b) of Schedule 11 to that Act which gives continuing effect to Schedule 14 in relation to amounts of tax postponed under that Schedule.