Income and Corporation Taxes Act 1988
This
adran has no associated
Memorandwm Esboniadol
100. In section 839 (connected persons), in subsections (2) and (4), for “wife or husband”, in each place, substitute “spouse or civil partner”.
100. In section 839 (connected persons), in subsections (2) and (4), for “wife or husband”, in each place, substitute “spouse or civil partner”.