Income and Corporation Taxes Act 1988

102.  In Schedule 15B(1) (venture capital trusts: relief from income tax), in paragraph 3 —

(a) in sub-paragraph (5), for “married man to his wife or by a married woman to her husband if it is made, in either case,” substitute “person to his spouse or civil partner”, and

(b) in sub-paragraph (6), after “spouse” insert “or civil partner”.

(1)

Schedule 15B was inserted by section 332A of the Income and Corporation Taxes Act 1988. Section 332A was inserted by section 71 of the Finance Act 1995 (c. 4).