# The Tax and Civil Partnership Regulations 2005, Regulation 185: Income Tax (Trading and Other Income) Act 2005


In section 487 (disregard of certain assignments), in paragraph (c), after “spouses” insert “or civil partners”.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/185 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-185
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.