# The Tax and Civil Partnership Regulations 2005, Regulation 76: Income and Corporation Taxes Act 1988


In section 544 (second and subsequent assignment of life policies and contracts), in subsection (4), at the end insert “or between civil partners living together”.

---
Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/76 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-76
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.