# The Tax and Civil Partnership Regulations 2005, Regulation 44: Finance Act 1986


(1) Section 102 (gifts with reservation) is amended as follows.
(2) In subsection (5) —
(a) in paragraph (a), after “spouses” insert “or civil partners”, and
(b) in paragraph (c), after “marriage” insert “or civil partnership”.
(3) In subsection (5A), in paragraph (b), after “spouse” insert “or civil partner”.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/44 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-44
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.