# The Tax and Civil Partnership Regulations 2005, Regulation 179: Finance Act 2004


In Schedule 15 (charge to income tax on benefits received by former owner of property) —
(a) in paragraph 8(1)(b), after “spouse” insert “or civil partner”, and
(b) in paragraph 10(1)(b) and (c), (2)(a) and (b) and (3), after “spouse”, in each place, insert “or civil partner”.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/179 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-179
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.