Contents of Part E5
E5.1ÌýÌýÌýÌý Spouses and civil partners
E5.2ÌýÌýÌýÌý Children
[E5.3]ÌýÌýÌýÌý [Removed]
E5.4ÌýÌýÌýÌý Representatives of overseas governments and international bodies
E5.5ÌýÌýÌýÌý Subcontractors in the construction industry
E5.6ÌýÌýÌýÌý Lloyd's underwriters
E5.7ÌýÌýÌýÌý Divers and diving supervisors
E5.8ÌýÌýÌýÌý Non-resident entertainers and sportspeople
Division E5.1ÌýÌýÌýÌý Spouses and civil partners
For updates affecting this Division please see Part E0 Updates
Taxation of spouses and civil partners
E5.101 Spouses and civil partners—introduction
This Division deals with certain special provisions relating
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