[257T Transfers between spouses or civil partners]
Income Tax Act 2007 (2007 c 3) | Legislation

[Chapter 9
Miscellaneous and Supplementary Provisions]

[257T  Transfers between spouses or civil partners]

[(1)     This section applies if—

(a)     the investor transfers the whole or part of the investment to another individual (“B”) during their lives,

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

(c)     section 257R does not apply to the transfer.

(2)

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