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Regulation 78 Income and Corporation Taxes Act 1988

Original text. Later amendments are not shown.

In section 576 (losses on unlisted shares in trading companies: supplementary provisions), in subsection (5) —

(a)

in the definition of “spouse”, for “288(3) of the 1992 Act” substitute “282”; and

(b)

at the appropriate place insert —

  • ““civil partner” refers to one of two civil partners who are living together (construed in accordance with section 282);”.