# The Tax and Civil Partnership Regulations 2005, Regulation 49: Income and Corporation Taxes Act 1988


In section 220 (purchase of own shares: conditions as to residence and period of ownership), in subsection (6), after “spouse”, in both places, insert “or civil partner”.

---
Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/49 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-49
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.