# The Tax and Civil Partnership Regulations 2005, Regulation 195: Income Tax (Trading and Other Income) Act 2005


(1) Section 637 (qualifications to section 636: calculation of undistributed income) is amended as follows.
(2) In subsection (3), after “spouse” insert “or civil partner”.
(3) In subsection (5), in the description of B, after “spouse” insert “or civil partner”.
(4) In subsection (6)(b), after “spouse” insert “or civil partner”.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/195 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-195
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.