Related Commentary  

13(1)  TCGA 1992 is amended as follows.

13(2)  In section 58 (spouses and civil partners)–

(a)in subsection (2)–

(i)at the end of paragraph (a) insert “or”;

(ii)omit paragraph (c) and the preceding “or”;

(b)omit subsections (3) to (5).

13(3)  In section 149AA (restricted and convertible employment-related securities and employee shareholder shares), for subsection (6A) substitute–

149AA(6A)  “For the purposes of this section–

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