Income and Corporation Taxes Act 198863
1
Section 282A16 (taxation of income of spouses: jointly held property) is amended as follows.
2
In subsection (1), after “wife” insert “, or in the names of civil partners of each other,”.
3
In subsection (2), after “wife” insert “, or neither of the civil partners,”.
4
In subsection (3)(a), after “wife” insert “, or one of the civil partners,”.
5
In subsection (4A)(a)17, after “wife” insert “, or one of the civil partners,”.
6
In subsection (5), after “wife” insert “, or one of the civil partners,”.
7
In subsection (6), after “together” insert “, and references in this section to civil partners of each other are references to civil partners of each other living together”.