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Regulation 64 Income and Corporation Taxes Act 1988

Original text. Later amendments are not shown.

(1)

Section 282B (jointly held property: declarations) is amended as follows.

(2)

In subsection (1), after “wife” insert “, or both the civil partners,”.

(3)

In subsection (4), after “wife” insert “, or of the civil partners,”.

(4)

In subsection (5), after “wife” insert “, or of the civil partners,”.