107 Taxation of Chargeable Gains Act 1992
1 Section 58 (husband and wife) is amended as follows.
2 In subsection (1), for the words from the beginning to “both” substitute —

“If, in any year of assessment, —
(a) an individual is living with his spouse or civil partner, and
(b) one of them disposes of an asset to the other,
both”

.
3 In the heading, for “Husband and wife” substitute “Spouses and civil partners”.