# The Tax and Civil Partnership Regulations 2005, Regulation 70: Income and Corporation Taxes Act 1988


In section 381 (further relief for individuals for losses in early years of trade), in subsection (5)(a), for “and living with another individual” substitute “, or a civil partner of, another individual with whom he is living together and”.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/70 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-70
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.