Taxation of Chargeable Gains Act 1992
This section has no associated Explanatory Memorandum
15. In section 87H of the Taxation of Chargeable Gains Act 1992(1), for subsection (2) substitute—
“(2) For the purposes of subsection (1), two people living together as if they were a married couple or civil partners are treated as if they were spouses or civil partners of each other.”.
(1)
1992 c. 12. Section 87H was added by the Finance Act 2018 (c. 3), Schedule 10, paragraph 1.