Finance Act 19842
In Schedule 14 to the Finance Act 19842 (beneficiary’s liability for tax on gains of non-resident trustees), in paragraph 1(1), in the definition of “close relative”, after “spouse” insert “or civil partner”.
In Schedule 14 to the Finance Act 19842 (beneficiary’s liability for tax on gains of non-resident trustees), in paragraph 1(1), in the definition of “close relative”, after “spouse” insert “or civil partner”.