# The Civil Partnership (Opposite-sex Couples) Regulations 2019, Paragraph 15: Taxation of Chargeable Gains Act 1992

Extent: E+W+S+N.I.

In section 87H of the Taxation of Chargeable Gains Act 1992, for subsection (2) substitute—
“(2) For the purposes of subsection (1), two people living together as if they were a married couple or civil partners are treated as if they were spouses or civil partners of each other.”.

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Source: https://www.legislation.gov.uk/uksi/2019/1458/schedule/3/paragraph/15 (the official version)
Page: https://openlegislation.uk/civil-partnership-opposite-sex-couples-regulations-2019/schedule-3/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.