Income Tax (Trading and Other Income) Act 2005195
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”.