# The Tax and Civil Partnership Regulations 2005, Regulation 194: Income Tax (Trading and Other Income) Act 2005


In section 634 (meaning of “capital sum” and “sums paid to settlor”), in subsection (7), after “spouse”, in both places, insert “or civil partner”.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/194 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-194
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.