# The Tax and Civil Partnership Regulations 2005, Regulation 177: Finance Act 2004 In section 192 (relief at source), in subsection (5), for β€œand 257A(5)” substitute β€œ, 257A(5) and 257AB(4)”. --- Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/177 (the official version) Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-177 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.