[F1Spouses and civil partners] U.K.
Textual Amendments
F1Words in Sch. 2 para. 22 cross-heading substituted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 124(b)(ii)
22U.K.Where section 58 is applied in relation to a disposal of an asset by [F2an individual to his spouse or civil partner], then in relation to a subsequent disposal of the asset (not within that section) the one making the disposal shall be treated for the purposes of this Schedule as if the other’s acquisition or provision of the asset had been his or her acquisition or provision of it.
Textual Amendments
F2Words in Sch. 2 para. 22 substituted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 124(b)(i)