Regulation 103 I1
United Kingdom
In Schedule 28AAf1 (provision not at arm’s length), in paragraph 4(11)(a), after “spouse”, in each place, insert “or civil partner”.
Annotations
Commencement
- I1
Reg. 103 in force at 5.12.2005, see reg. 1(1)
Footnotes
- f1
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Schedule 28AA was inserted by section 108 of, and Schedule 16 to, the Finance Act 1998 (c. 36).