Regulation 102 I1
United Kingdom
In Schedule 15Bf1 (venture capital trusts: relief from income tax), in paragraph 3 —
(a)
in sub-paragraph (5), for “married man to his wife or by a married woman to her husband if it is made, in either case,” substitute “person to his spouse or civil partner”, and
(b)
in sub-paragraph (6), after “spouse” insert “or civil partner”.
Annotations
Commencement
- I1
Reg. 102 in force at 5.12.2005, see reg. 1(1)
Footnotes
- f1
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Schedule 15B was inserted by section 332A of the Income and Corporation Taxes Act 1988. Section 332A was inserted by section 71 of the Finance Act 1995 (c. 4).