# The Tax and Civil Partnership Regulations 2005, Regulation 11


In section 30 (conditionally exempt transfers), in subsection (3)(a), after “spouse”, in both places, insert “or civil partner”.

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Source: https://www.legislation.gov.uk/uksi/2005/3229/regulation/11 (the official version)
Page: https://openlegislation.uk/tax-and-civil-partnership-regulations-2005/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.