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


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/ukdsi/2019/9780111190784/schedule/3/paragraph/15 (the official version)
Page: https://openlegislation.uk/draft-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.