# The Tax and Civil Partnership Regulations 2005, Regulation 197: Income Tax (Trading and Other Income) Act 2005


(1) Section 730 (foreign maintenance payments) is amended as follows.
(2) In subsection (4)(a), after “marriage” insert “or civil partnership”.
(3) In subsection (5), after “annulled” insert “, and “civil partnership” includes a civil partnership that has been dissolved or annulled”.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/197 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-197
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.