{
  "url": "https://openlegislation.uk/tax-and-civil-partnership-regulations-2005/regulation-124",
  "json_url": "https://openlegislation.uk/tax-and-civil-partnership-regulations-2005/regulation-124.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/124",
  "kind": "regulation",
  "number": "124",
  "heading": null,
  "text": "In Schedule 2 (computation of gains: assets held on 6th April 1965) —\n(a) in paragraph 4(9), for “wife or husband” substitute “spouse or civil partner”, and\n(b) in paragraph 22 —\n(i) for “a man to his wife, or by a man’s wife to him” substitute “an individual to his spouse or civil partner”, and\n(ii) in the cross-heading before that paragraph, for “Husbands and wives” substitute “Spouses and civil partners”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 124 in force at 5.12.2005, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/3229/regulation/124",
    "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."
}