{
  "url": "https://openlegislation.uk/tax-and-civil-partnership-regulations-2005/regulation-103",
  "json_url": "https://openlegislation.uk/tax-and-civil-partnership-regulations-2005/regulation-103.json",
  "legislation": "uksi/2005/3229",
  "legislation_title": "The Tax and Civil Partnership Regulations 2005",
  "legislation_url": "https://openlegislation.uk/tax-and-civil-partnership-regulations-2005",
  "path": "regulation/103",
  "kind": "regulation",
  "number": "103",
  "heading": null,
  "text": "In Schedule 28AA (provision not at arm’s length), in paragraph 4(11)(a), after “spouse”, in each place, insert “or civil partner”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 103 in force at 5.12.2005, see reg. 1(1)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Schedule 28AA was inserted by section 108 of, and Schedule 16 to, the Finance Act 1998 (c. 36)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/3229/regulation/103",
    "retrieved_at": "2026-10-29T04:45:01.942757+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."
}