Taxation of Chargeable Gains Act 1992
This section has no associated Explanatory Memorandum
110. In section 150A(1) (enterprise investment schemes), in subsection (3)(a), for “husband and wife” substitute “spouses and civil partners”.
(1)
Section 150A was inserted by section 137 of, and paragraph 30 of Schedule 15 to, the Finance Act 1994 (c. 9).