F1 Aggregation of spouse’s interest in the businessU.K.
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Textual Amendments
F1Sch. 6 repealed (with effect in relation to disposals in the year 2003-04 and subsequent years of assessment in accordance with s. 140(2) of, Sch. 27 Pt. III(31) of the amending Act) by Finance Act 1998 (c. 36), s. 140(2)(c), Sch. 27 Pt. III(31) (with s. 140(1))