{
  "url": "https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-124",
  "json_url": "https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-124.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/124",
  "kind": "regulation",
  "number": "124",
  "heading": "Taxation of Chargeable Gains Act 1992",
  "text": "In Schedule 2 (computation of gains: assets held on 6th April 1965) —\n(a) in paragraph 4(9), for “wife or husband” substitute “spouse or civil partner”, and\n(b) in paragraph 22 —\n(i) for “a man to his wife, or by a man’s wife to him” substitute “an individual to his spouse or civil partner”, and\n(ii) in the cross-heading before that paragraph, for “Husbands and wives” substitute “Spouses and civil partners”.",
  "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/124",
    "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."
}