# The Tax and Civil Partnership Regulations 2005, Regulation 62: Income and Corporation Taxes Act 1988


In section 282 (construction of references to husband and wife living together) —
(a) for “A husband and wife” substitute “Individuals who are married to, or are civil partners of, each other”, and
(b) in the heading, for “husband and wife” substitute “spouses or civil partners”.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/62 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-62
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.