Related Commentary  Related HMRC Manuals


In the heading to s. 80 the words “or civil partner” inserted by SI 2005/3229, reg. 17(4), with effect from 5 December 2005.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.