Taxation of Chargeable Gains Act 1992128
In Schedule 5C39 (venture capital trusts: deferred charge on re-investment), in paragraphs 3, 5 and 6, after “marriage”, in each place, insert “or civil partnership”.
In Schedule 5C39 (venture capital trusts: deferred charge on re-investment), in paragraphs 3, 5 and 6, after “marriage”, in each place, insert “or civil partnership”.