# The Tax and Civil Partnership Regulations 2005, Regulation 31


(1) Section 145 (redemption of surviving spouse’s life interest) is amended as follows.
(2) After “spouse”, in both places, insert “or civil partner”.
(3) In the heading, after “spouse's” insert “or civil partner's”.

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Source: https://www.legislation.gov.uk/uksi/2005/3229/regulation/31 (the official version)
Page: https://openlegislation.uk/tax-and-civil-partnership-regulations-2005/regulation-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.