# The Tax and Civil Partnership Regulations 2005, Regulation 45: Finance Act 1986


In section 102A (gifts with reservation: interest in land), in the opening words of subsection (2), after “spouse” insert “or civil partner”.

---
Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/45 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-45
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.