# The Tax and Civil Partnership Regulations 2005, Regulation 48: Income and Corporation Taxes Act 1988


In section 13A (close investment-holding companies), in subsection (2)(b)(ii) —
(a) for “wife or husband”, in both places, substitute “spouse or civil partner”, and
(b) for “husband or wife” substitute “spouse or civil partner”.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/48 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-48
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.