Regulation 68 I1
United Kingdom
In section 360 (loan to buy interest in close company), in subsection (3A)f1, for “husband or wife” substitute “spouse or civil partner”.
Annotations
Commencement
- I1
Reg. 68 in force at 5.12.2005, see reg. 1(1)
Footnotes
- f1
-
Subsection (3A) was inserted by section 47 of the Finance Act 1989 (c. 26).