# The Tax and Civil Partnership Regulations 2005, Regulation 189: Income Tax (Trading and Other Income) Act 2005


(1) Section 626 (exception for outright gifts between spouses) is amended as follows.
(2) In subsection (1)(b), after “other” insert “or one civil partner to the other”.
(3) In the heading, after “spouses” insert “or civil partners”.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/189 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-189
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.