# The Tax and Civil Partnership Regulations 2005, Regulation 115


In section 169G (meaning of “arrangement” and information power), in subsection (4), in paragraphs (a) and (b), after “spouse” insert “or civil partner”.

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Source: https://www.legislation.gov.uk/uksi/2005/3229/regulation/115 (the official version)
Page: https://openlegislation.uk/tax-and-civil-partnership-regulations-2005/regulation-115
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.