{
  "url": "https://openlegislation.uk/tax-and-civil-partnership-regulations-2005/regulation-167",
  "json_url": "https://openlegislation.uk/tax-and-civil-partnership-regulations-2005/regulation-167.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/167",
  "kind": "regulation",
  "number": "167",
  "heading": null,
  "text": "In section 675 (interpretation) —\n(a) in subsection (1), for the definitions of “married couple” and “unmarried couple” substitute —\n““couple” has the same meaning as in section 35(1) of JSA 1995”, and\n(b) in subsection (2), for the definitions of “married couple” and “unmarried couple” substitute —\n““couple” has the same meaning as in Article 2(2) of JS(NI)O 1995”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 167 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/167",
    "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."
}