{
  "url": "https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-42",
  "json_url": "https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-42.json",
  "legislation": "ukdsi/2005/0110735293",
  "legislation_title": "The Tax and Civil Partnership Regulations 2005",
  "legislation_url": "https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005",
  "path": "regulation/42",
  "kind": "regulation",
  "number": "42",
  "heading": "Finance Act 1985",
  "text": "(1) Section 84 (stamp duty: death: varying dispositions, and appropriations) is amended as follows.\n(2) In subsection (5), for “husband or wife” substitute “spouse or civil partner”.\n(3) In subsection (6)(a), for “husband or wife” substitute “spouse or civil partner”.\n(4) In subsection (7), for “relictae or of issue to legitim” substitute “relictae, of issue to legitim or rights under section 131 of the Civil Partnership Act 2004, or of a civil partner to rights under section 131 of that Act”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/42",
    "retrieved_at": "2026-10-30T15:21:56.706480+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}