{
  "url": "https://openlegislation.uk/draft-civil-partnership-opposite-sex-couples-regulations-2019/schedule-3/paragraph-15",
  "json_url": "https://openlegislation.uk/draft-civil-partnership-opposite-sex-couples-regulations-2019/schedule-3/paragraph-15.json",
  "legislation": "ukdsi/2019/9780111190784",
  "legislation_title": "The Civil Partnership (Opposite-sex Couples) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/draft-civil-partnership-opposite-sex-couples-regulations-2019",
  "path": "schedule/3/paragraph/15",
  "kind": "paragraph",
  "number": "15",
  "heading": "Taxation of Chargeable Gains Act 1992",
  "text": "In section 87H of the Taxation of Chargeable Gains Act 1992, for subsection (2) substitute—\n“(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.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c. 12. Section 87H was added by the Finance Act 2018 (c. 3), Schedule 10, paragraph 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2019/9780111190784/schedule/3/paragraph/15",
    "retrieved_at": "2026-10-30T14:59:17.448930+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}