{
  "url": "https://openlegislation.uk/draft-tax-and-civil-partnership-no-2-regulations-2005/regulation-4",
  "json_url": "https://openlegislation.uk/draft-tax-and-civil-partnership-no-2-regulations-2005/regulation-4.json",
  "legislation": "ukdsi/2005/0110735307",
  "legislation_title": "The Tax and Civil Partnership (No. 2) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/draft-tax-and-civil-partnership-no-2-regulations-2005",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990",
  "text": "(1) The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990 shall be amended as follows.\n(2) In regulation 5 (certificate of non-liability to tax), in paragraph (2)(b)(v), for “spouse” substitute “spouse, civil partner”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1990/2231."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2005/0110735307/regulation/4",
    "retrieved_at": "2026-10-30T15:21:55.879053+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."
}