# The Tax and Civil Partnership Regulations 2005, Regulation 78: Income and Corporation Taxes Act 1988


In section 576 (losses on unlisted shares in trading companies: supplementary provisions), in subsection (5) —
(a) in the definition of “spouse”, for “288(3) of the 1992 Act” substitute “282”; and
(b) at the appropriate place insert —
““civil partner” refers to one of two civil partners who are living together (construed in accordance with section 282);”.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/78 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-78
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.