# The Tax and Civil Partnership Regulations 2005, Regulation 130: Finance Act 1996


In Schedule 15 to the Finance Act 1996 (loan relationships: savings and transitional provisions), in paragraphs 26(3) and 27(2), after “marriage”, in each place, insert “or civil partnership”.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/130 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-130
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.