{
  "url": "https://openlegislation.uk/tax-and-civil-partnership-regulations-2005/regulation-44",
  "json_url": "https://openlegislation.uk/tax-and-civil-partnership-regulations-2005/regulation-44.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/44",
  "kind": "regulation",
  "number": "44",
  "heading": null,
  "text": "(1) Section 102 (gifts with reservation) is amended as follows.\n(2) In subsection (5) —\n(a) in paragraph (a), after “spouses” insert “or civil partners”, and\n(b) in paragraph (c), after “marriage” insert “or civil partnership”.\n(3) In subsection (5A), in paragraph (b), after “spouse” insert “or civil partner”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 44 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/44",
    "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."
}