# The Tax and Civil Partnership Regulations 2005, Regulation 46


In Schedule 20 (gifts with reservation), in paragraphs 6(1)(b)(iv) and 7(1) and (2), after “spouse”, in each place, insert “or civil partner”.

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Source: https://www.legislation.gov.uk/uksi/2005/3229/regulation/46 (the official version)
Page: https://openlegislation.uk/tax-and-civil-partnership-regulations-2005/regulation-46
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.