# The Tax and Civil Partnership Regulations 2005, Regulation 193: Income Tax (Trading and Other Income) Act 2005


(1) Section 631 (retained and accumulated income) is amended as follows.
(2) In subsection (1)(b), for “an unmarried child of the settlor” substitute “a child of the settlor who is unmarried or not in a civil partnership”.
(3) In subsection (5)(b), for “an unmarried minor” substitute “a relevant”.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/193 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-193
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.