# The Tax and Civil Partnership Regulations 2005, Regulation 102: Income and Corporation Taxes Act 1988


In Schedule 15B (venture capital trusts: relief from income tax), in paragraph 3 —
(a) in sub-paragraph (5), for “married man to his wife or by a married woman to her husband if it is made, in either case,” substitute “person to his spouse or civil partner”, and
(b) in sub-paragraph (6), after “spouse” insert “or civil partner”.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/102 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-102
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.