Regulation 96 Income and Corporation Taxes Act 1988
In section 702 (estates of deceased persons in course of administration: application to Scotland), in paragraphs (a) and (d), after “spouse”, in each place, insert “or civil partner”.
In section 702 (estates of deceased persons in course of administration: application to Scotland), in paragraphs (a) and (d), after “spouse”, in each place, insert “or civil partner”.