{
  "url": "https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-65",
  "json_url": "https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-65.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/65",
  "kind": "regulation",
  "number": "65",
  "heading": "Income and Corporation Taxes Act 1988",
  "text": "In section 304 (husband and wife) —\n(a) in subsection (5), as that section applies to shares issued on or before 31st December 1993 (business expansion scheme), and\n(b) in subsection (1), as that section applies to shares issued after 31st December 1993 (enterprise investment scheme),\nfor “a married man to his wife or a married woman to her husband” substitute “an individual to his spouse or civil partner”, and\n(c) in the heading, for “Husband and wife” substitute “Spouses and civil partners”.",
  "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/65",
    "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."
}