# The Tax and Civil Partnership Regulations 2005, Regulation 147


In section 372 (where seafarers' duties are performed), in paragraph (b), after “spouse's” insert “, civil partner's”.

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Source: https://www.legislation.gov.uk/uksi/2005/3229/regulation/147 (the official version)
Page: https://openlegislation.uk/tax-and-civil-partnership-regulations-2005/regulation-147
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.