# The Tax and Civil Partnership Regulations 2005, Regulation 103

Extent: E+W+S+N.I.

In Schedule 28AA (provision not at arm’s length), in paragraph 4(11)(a), after “spouse”, in each place, insert “or civil partner”.

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Source: https://www.legislation.gov.uk/uksi/2005/3229/regulation/103 (the official version)
Page: https://openlegislation.uk/tax-and-civil-partnership-regulations-2005/regulation-103
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.