# The Tax and Civil Partnership Regulations 2005, Regulation 125: Taxation of Chargeable Gains Act 1992


In Schedule 4A (disposal of interest in settled property: deemed disposal of underlying assets), in paragraph 7(5)(b) —
(a) after “spouse”, in each place, insert “or civil partner”, and
(b) after “married” insert “or to be civil partners of each other”.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/125 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-125
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.