# The Tax and Civil Partnership Regulations 2005, Regulation 122: Taxation of Chargeable Gains Act 1992


In section 288 (interpretation) —
(a) in subsection (1), insert at the appropriate place —
““stepchild”, in relation to a civil partner, shall be construed in accordance with section 246 of the Civil Partnership Act 2004;”, and
(b) in subsection (3), for “a married woman living with her husband” substitute “an individual living with his spouse or civil partner”.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/122 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-122
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.