{
  "url": "https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-164",
  "json_url": "https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-164.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/164",
  "kind": "regulation",
  "number": "164",
  "heading": "Income Tax (Earnings and Pensions) Act 2003",
  "text": "In section 669 (interpretation) —\n(a) in subsection (1), for the definitions of “married couple” and “unmarried couple” substitute —\n““couple” has the same meaning as in section 137(1) of SSCBA 1992”,\n(b) in subsection (2), for the definitions of “married couple” and “unmarried couple” substitute —\n““couple” has the same meaning as in section 133(1) of SSCB(NI)A 1992”, and\n(c) in subsection (3), omit “married or unmarried”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/164",
    "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."
}