# The Civil Partnership (Opposite-sex Couples) Regulations 2019, Paragraph 27: Income Tax (Trading and Other Income) Act 2005


In section 643H of the Income Tax (Trading and Other Income) Act 2005, 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/27 (the official version)
Page: https://openlegislation.uk/draft-civil-partnership-opposite-sex-couples-regulations-2019/schedule-3/paragraph-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.