Regulation 116 Taxation of Chargeable Gains Act 1992
(1)
Section 210 (life insurance and deferred annuities) is amended as follows.
(2)
In subsection (5)(a) —
(a)
after “spouse” insert “or civil partner”, and
(b)
after “approved post-marriage disposal” insert “or an approved post-civil partnership disposal”.
(3)
In subsection (6) —
(a)
in the opening words, after “approved post-marriage disposal” insert “or an approved post-civil partnership disposal”,
(b)
in paragraph (a), after “marriage”, in both places, insert “or civil partnership”, and
(c)
in paragraph (c), after “marriage” insert “or civil partnership”.