{
  "url": "https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-57",
  "json_url": "https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-57.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/57",
  "kind": "regulation",
  "number": "57",
  "heading": "Income and Corporation Taxes Act 1988",
  "text": "(1) Section 266 (life assurance premiums) is amended as follows.\n(2) In subsection (2)(b) and (c ), after “spouse” insert “or civil partner”.\n(3) In subsection (9), after “spouse” insert “or civil partner”.\n(4) In subsection (11)(a) —\n(a) after “spouse,” insert “civil partner,”, and\n(b) after “widower” insert “, surviving civil partner”.",
  "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/57",
    "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."
}