# The Tax and Civil Partnership Regulations 2005, Regulation 172


In Schedule 4 (approved CSOP schemes), in paragraph 12(3), in the definition of “relative”, in paragraph (a), after “spouse” insert “or civil partner”.

---
Source: https://www.legislation.gov.uk/uksi/2005/3229/regulation/172 (the official version)
Page: https://openlegislation.uk/tax-and-civil-partnership-regulations-2005/regulation-172
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.