{
  "url": "https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-120",
  "json_url": "https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-120.json",
  "legislation": "ukdsi/2005/0110735293",
  "legislation_title": "The Tax and Civil Partnership Regulations 2005",
  "legislation_url": "https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005",
  "path": "regulation/120",
  "kind": "regulation",
  "number": "120",
  "heading": "Taxation of Chargeable Gains Act 1992",
  "text": "(1) Section 253 (relief for loans to traders) is amended as follows.\n(2) In subsection (3)(c), after “spouses” insert “or civil partners”.\n(3) In subsection (4)(d), after “spouses”, in both places, insert “or civil partners”.\n(4) In subsection (14), after paragraph (a) insert —\n“(aa) “civil partners” means civil partners who are living together (construed in accordance with section 288(3)),”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/120",
    "retrieved_at": "2026-10-30T15:21:56.706480+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}