{
  "url": "https://openlegislation.uk/tax-and-civil-partnership-regulations-2005/regulation-31",
  "json_url": "https://openlegislation.uk/tax-and-civil-partnership-regulations-2005/regulation-31.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/31",
  "kind": "regulation",
  "number": "31",
  "heading": null,
  "text": "(1) Section 145 (redemption of surviving spouse’s life interest) is amended as follows.\n(2) After “spouse”, in both places, insert “or civil partner”.\n(3) In the heading, after “spouse's” insert “or civil partner's”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 31 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/31",
    "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."
}