Income Tax (Trading and Other Income) Act 2005
This section has no associated Explanatory Memorandum
195.—(1) Section 637 (qualifications to section 636: calculation of undistributed income) is amended as follows.
(2) In subsection (3), after “spouse” insert “or civil partner”.
(3) In subsection (5), in the description of B, after “spouse” insert “or civil partner”.
(4) In subsection (6)(b), after “spouse” insert “or civil partner”.