# The Tax and Civil Partnership Regulations 2005, Regulation 128: Taxation of Chargeable Gains Act 1992


In Schedule 5C (venture capital trusts: deferred charge on re-investment), in paragraphs 3, 5 and 6, after “marriage”, in each place, insert “or civil partnership”.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/128 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-128
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.