# The Tax and Civil Partnership Regulations 2005, Regulation 99: Income and Corporation Taxes Act 1988


In section 832 (interpretation of the Tax Acts), in subsection (1) insert at the appropriate place —
““step-child”, in relation to a civil partner, shall be construed in accordance with section 246 of the Civil Partnership Act 2004;”.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/99 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-99
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.