Regulation 179 I1

In Schedule 15 (charge to income tax on benefits received by former owner of property) —

(a)

in paragraph 8(1)(b), after “spouse” insert “or civil partner”, and

(b)

in paragraph 10(1)(b) and (c), (2)(a) and (b) and (3), after “spouse”, in each place, insert “or civil partner”.

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