{
  "url": "https://openlegislation.uk/tax-and-civil-partnership-regulations-2005/regulation-181",
  "json_url": "https://openlegislation.uk/tax-and-civil-partnership-regulations-2005/regulation-181.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/181",
  "kind": "regulation",
  "number": "181",
  "heading": null,
  "text": "In Schedule 35 (pension schemes etc: minor and consequential amendments), in paragraph 10(3), in the subsection (3) inserted into section 266A of the Income and Corporation Taxes Act 1988 —\n(a) after “spouse” insert “or civil partner”, and\n(b) after “widower” insert “or surviving civil partner”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 181 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/181",
    "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."
}