# The Tax and Civil Partnership Regulations 2005, 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”.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/116 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-116
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.