# Finance Act 2013, Paragraph 18


In section 58(2) (spouses and civil partners: disposals excepted from the usual rule)—
(a) omit “or” at the end of paragraph (a), and
(b) after paragraph (b) insert
“, or
(c) if the disposal is of exempt employee shareholder shares (see sections 236B to 236D),”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/23/paragraph/18 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-23/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.