# The Tax and Civil Partnership Regulations 2005, Regulation 63: Income and Corporation Taxes Act 1988


(1) Section 282A (taxation of income of spouses: jointly held property) is amended as follows.
(2) In subsection (1), after “wife” insert “, or in the names of civil partners of each other,”.
(3) In subsection (2), after “wife” insert “, or neither of the civil partners,”.
(4) In subsection (3)(a), after “wife” insert “, or one of the civil partners,”.
(5) In subsection (4A)(a), after “wife” insert “, or one of the civil partners,”.
(6) In subsection (5), after “wife” insert “, or one of the civil partners,”.
(7) In subsection (6), after “together” insert “, and references in this section to civil partners of each other are references to civil partners of each other living together”.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/63 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-63
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.