# The Tax and Civil Partnership Regulations 2005, Regulation 111: Taxation of Chargeable Gains Act 1992


In section 162A (transfer of business to a company: elections), in subsection (5)(a), for “husband and wife” substitute “spouses and civil partners”.

---
Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/111 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-111
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.