626 Exception for outright gifts between spouses [or civil partners]
Income Tax (Trading and Other Income) Act 2005 (2005 c 5) | Legislation

626  Exception for outright gifts between spouses [or civil partners]

(1)     The rule in section 624(1) does not apply in respect of an outright gift—

(a)     of property from which income arises,

(b)     made by one spouse to the

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