Regulation 153 I1

In section 551 (meaning of “qualifying disposals”), in subsection (2) —

(a)

in paragraph (b) —

(i)

after “spouses”, in both places, insert “or civil partners”, and

(ii)

after “widowers” insert “or surviving civil partners”, and

(b)

in paragraph (d), after “spouses” insert “or civil partners”.

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