{
  "url": "https://openlegislation.uk/tax-and-civil-partnership-regulations-2005/regulation-98",
  "json_url": "https://openlegislation.uk/tax-and-civil-partnership-regulations-2005/regulation-98.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/98",
  "kind": "regulation",
  "number": "98",
  "heading": null,
  "text": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": "repealed",
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 98 revoked (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 3 Pt. 2 (with s. 1181(2), Sch. 2) and (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381, Sch. 10 Pt. 9 (with Sch. 9 paras. 1-9)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/3229/regulation/98",
    "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."
}