267 Transfers of shares between spouses or civil partners
Income Tax Act 2007 (2007 c 3) | Legislation

267  Transfers of shares between spouses or civil partners

(1)     Section 266 does not apply in the case of any disposal of shares made by an individual to the individual's spouse or civil partner, if it is made at a time when they are living together.

(2)     Subsection (3) applies if any eligible shares which—

(a)     have been issued to any individual

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