{
  "url": "https://openlegislation.uk/tax-and-civil-partnership-regulations-2005/regulation-189",
  "json_url": "https://openlegislation.uk/tax-and-civil-partnership-regulations-2005/regulation-189.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/189",
  "kind": "regulation",
  "number": "189",
  "heading": null,
  "text": "(1) Section 626 (exception for outright gifts between spouses) is amended as follows.\n(2) In subsection (1)(b), after “other” insert “or one civil partner to the other”.\n(3) In the heading, after “spouses” insert “or civil partners”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 189 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/189",
    "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."
}