# The Tax and Civil Partnership Regulations 2005, Regulation 132


In Schedule 15 (the corporate venturing scheme), in paragraphs 8(5), 18(2) and 99(2), for “husband or wife” substitute “spouse or civil partner”.

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Source: https://www.legislation.gov.uk/uksi/2005/3229/regulation/132 (the official version)
Page: https://openlegislation.uk/tax-and-civil-partnership-regulations-2005/regulation-132
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.