{
  "url": "https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-127",
  "json_url": "https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-127.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/127",
  "kind": "regulation",
  "number": "127",
  "heading": "Taxation of Chargeable Gains Act 1992",
  "text": "In Schedule 5B (enterprise investment scheme: re-investment), in paragraphs 3, 4, 5, 8, 12, 16 and 19, after “marriage”, in each place, insert “or civil partnership”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Schedule 5B is introduced by section 150C of the Taxation of Chargeable Gains Act 1992. Section 150C and Schedule 5B were inserted by section 67 of, and paragraph 4 of Schedule 13 to, the Finance Act 1995 (c.4)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/127",
    "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."
}