58 [Spouses and civil partners]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

Part III Individuals, Partnerships, Trusts and Collective Investment Schemes [etc]

Chapter I
Miscellaneous Provisions

58  [Spouses and civil partners]

[(1A)     If an individual (“A”) disposes of an asset to another individual (“B”) in circumstances where any of subsections (1B) to (1D) applies, A and B are to be treated as if B acquired the asset from A for a consideration of such amount as would secure that on the disposal neither a gain nor a loss would accrue to A.

(1B)     This subsection applies where the disposal is made while A and B—

(a)     are married

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