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Taxation of Chargeable Gains Act 1992
This section has no associated Explanatory Memorandum
116.—(1) Section 210 (life insurance and deferred annuities) is amended as follows.
(2) In subsection (5)(a) —
(a)after “spouse” insert “or civil partner”, and
(b)after “approved post-marriage disposal” insert “or an approved post-civil partnership disposal”.
(3) In subsection (6) —
(a)in the opening words, after “approved post-marriage disposal” insert “or an approved post-civil partnership disposal”,
(b)in paragraph (a), after “marriage”, in both places, insert “or civil partnership”, and
(c)in paragraph (c), after “marriage” insert “or civil partnership”.
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