Regulation 63 I1

Section 282A^f1 (taxation of income of spouses: jointly held property) is amended as follows.

In subsection (1), after “wife” insert “, or in the names of civil partners of each other,”.

In subsection (2), after “wife” insert “, or neither of the civil partners,”.

In subsection (3)(a), after “wife” insert “, or one of the civil partners,”.

In subsection (4A)(a)^f2, after “wife” insert “, or one of the civil partners,”.

In subsection (5), after “wife” insert “, or one of the civil partners,”.

In subsection (6), after “together” insert “, and references in this section to civil partners of each other are references to civil partners of each other living together”.