Amendments to Schedule 1
This section has no associated Explanatory Memorandum
13. In Schedule 1—
(a)omit the entry for “surviving nominated partner”;
(b)before the entry for “tax year” insert—
| “surviving qualifying partner | see regulation 90(1).”. |
13. In Schedule 1—
(a)omit the entry for “surviving nominated partner”;
(b)before the entry for “tax year” insert—
| “surviving qualifying partner | see regulation 90(1).”. |