{
  "url": "https://openlegislation.uk/tax-and-civil-partnership-regulations-2005/regulation-125",
  "json_url": "https://openlegislation.uk/tax-and-civil-partnership-regulations-2005/regulation-125.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/125",
  "kind": "regulation",
  "number": "125",
  "heading": null,
  "text": "In Schedule 4A (disposal of interest in settled property: deemed disposal of underlying assets), in paragraph 7(5)(b) —\n(a) after “spouse”, in each place, insert “or civil partner”, and\n(b) after “married” insert “or to be civil partners of each other”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 125 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/125",
    "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."
}