Regulation 123 I1

In Schedule A1 (application of taper relief), in paragraph 15 —

(a)

in sub-paragraph (1), for “spouse”)”, in both places, substitute “spouse or civil partner”)”,

(b)

in sub-paragraphs (2), (3), (4) and (5), after “spouse”, in each place, insert “or civil partner”,

(c)

in sub-paragraph (5), after “spouse's” insert “or civil partner's”, and

(d)

in the cross-heading before that paragraph, at the end insert “or civil partners”.

Annotations