# The Tax and Civil Partnership Regulations 2005, Regulation 123: Taxation of Chargeable Gains Act 1992


In Schedule A1 (application of taper relief), in paragraph 15 —
(a) in sub-paragraph (1), for “spouse”)”, in both places, substitute “spouse or civil partner”)”,
(b) in sub-paragraphs (2), (3), (4) and (5), after “spouse”, in each place, insert “or civil partner”,
(c) in sub-paragraph (5), after “spouse’s” insert “or civil partner’s”, and
(d) in the cross-heading before that paragraph, at the end insert “or civil partners”.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/123 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-123
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.