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The Tax and Civil Partnership Regulations 2005
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This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Tax and Civil Partnership Regulations 2005 No. 3229
Income and Corporation Taxes Act 1988
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Memorandwm Esboniadol
78. In section 576 (losses on unlisted shares in trading companies: supplementary provisions), in subsection (5) —
(a)in the definition of “spouse”, for “288(3) of the 1992 Act” substitute “282”; and
(b)at the appropriate place insert —
““civil partner” refers to one of two civil partners who are living together (construed in accordance with section 282);”.
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