Regulation 48 Income and Corporation Taxes Act 1988
In section 13Af1 (close investment-holding companies), in subsection (2)(b)(ii) —
(a)
for “wife or husband”, in both places, substitute “spouse or civil partner”, and
(b)
for “husband or wife” substitute “spouse or civil partner”.
Annotations
Footnotes
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Section 13A was inserted by section 105 of the Finance Act 1989 (c. 26).