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

Chapter 8
Supplementary and General

Disposals of shares

245  Transfers between spouses or civil partners

(1)     This section applies if—

(a)     shares to which an amount of EIS relief is attributable were issued to an individual (“A”),

(b)     A transferred the shares to another individual (“B”) during their lives,

(c)     A was married to, or was the civil partner of, B at the time of the transfer, and

(d)     section 209 (disposal

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