# The Tax and Civil Partnership Regulations 2005, Regulation 71

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

(1) Section 397 (restriction of relief from income tax or corporation tax in case of farming and market gardening) is amended as follows.
(2) In subsection (10) —
(a) omit the “and” at the end of paragraph (a) and after that paragraph insert —
“(ab) two civil partners of each other were the same person,”, and
(b) at the end of paragraph (b) insert —
“and
(c) a civil partner of another were the same person as any company of which either of the civil partners has control, or of which the two of them have control;”.

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Source: https://www.legislation.gov.uk/uksi/2005/3229/regulation/71 (the official version)
Page: https://openlegislation.uk/tax-and-civil-partnership-regulations-2005/regulation-71
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.