# The Tax and Civil Partnership Regulations 2005, Regulation 70

Extent: E+W+S+N.I.

In section 381 (further relief for individuals for losses in early years of trade), in subsection (5)(a), for “and living with another individual” substitute “, or a civil partner of, another individual with whom he is living together and”.

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Source: https://www.legislation.gov.uk/uksi/2005/3229/regulation/70 (the official version)
Page: https://openlegislation.uk/tax-and-civil-partnership-regulations-2005/regulation-70
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.