# The Tax and Civil Partnership Regulations 2005, Regulation 118: Taxation of Chargeable Gains Act 1992


In section 226 (private residence occupied by dependent relative before 6th April 1988), in subsection (4) —
(a) for “a man and his wife living with him” substitute “an individual and his spouse or civil partner living with him”; and
(b) for “husband or wife” substitute “spouse or civil partner”.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/118 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-118
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.