Regulation 72 Income and Corporation Taxes Act 1988
In section 417 (meaning of “participator”, “associate”, “director” and “loan creditor”), in subsection (4), for “husband or wife” substitute “spouse or civil partner”.
In section 417 (meaning of “participator”, “associate”, “director” and “loan creditor”), in subsection (4), for “husband or wife” substitute “spouse or civil partner”.