# The Tax and Civil Partnership Regulations 2005, Regulation 124: Taxation of Chargeable Gains Act 1992


In Schedule 2 (computation of gains: assets held on 6th April 1965) —
(a) in paragraph 4(9), for “wife or husband” substitute “spouse or civil partner”, and
(b) in paragraph 22 —
(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
(ii) in the cross-heading before that paragraph, for “Husbands and wives” substitute “Spouses and civil partners”.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/124 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-124
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.