This section has no associated Explanatory Notes
53U.K.In section 225B of the Taxation of Chargeable Gains Act 1992 (disposals in connection with divorce etc), in subsection (2)(b)(i)—
(a)for “an order or” substitute “ a divorce or nullity of marriage order, ”;
(b)after “marriage,” insert “ an order or decree ”;
(c)after “partnership, or” insert “ an order or decree ”.
Commencement Information
I1Sch. para. 53 in force at 6.4.2022 by S.I. 2022/283, reg. 2