Regulation 172 I1 In Schedule 4 (approved CSOP schemes), in paragraph 12(3), in the definition of “relative”, in paragraph (a), after “spouse” insert “or civil partner”. Annotations Commencement I1 Reg. 172 in force at 5.12.2005, see reg. 1(1) ← Regulation 171 Regulation 172 Regulation 173 →