# The Tax and Civil Partnership (No. 2) Regulations 2005, Regulation 5: The Income Tax (Deposit-takers) (Interest Payments) Regulations 1990


(1) The Income Tax (Deposit-takers) (Interest Payments) Regulations 1990 shall be amended as follows.
(2) In regulation 5 (certificate of non-liability to tax), in paragraph (1)(b)(v), for “spouse” substitute “spouse, civil partner”.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110735307/regulation/5 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-no-2-regulations-2005/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.