Finance Act 2002
This section has no associated Explanatory Memorandum
136. In Schedule 29 (gains and losses of a company from intangible fixed assets), in paragraph 101(2), for “wife or husband”, in each place, substitute “spouse or civil partner”.
136. In Schedule 29 (gains and losses of a company from intangible fixed assets), in paragraph 101(2), for “wife or husband”, in each place, substitute “spouse or civil partner”.