Income Tax (Earnings and Pensions) Act 2003
This section has no associated Explanatory Memorandum
140. In section 68 (meaning of “material interest” in a company), in subsection (5), after “spouse”, in each place, insert “or civil partner”.
140. In section 68 (meaning of “material interest” in a company), in subsection (5), after “spouse”, in each place, insert “or civil partner”.