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The Tax and Civil Partnership Regulations 2005

S.I. 2005/3229 · Made 24 November 2005 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 1 April 2010.

CAPITAL GAINS TAX

CORPORATION TAX

INCOME TAX

INHERITANCE TAX

PETROLEUM REVENUE TAX

STAMP DUTY

STAMP DUTY LAND TAX

Made 24th November 2005

Coming into force in accordance with regulation 1

A draft of this instrument was laid before the House of Commons in accordance with section 103 of the Finance Act 2005f1 and approved by resolution of that House;

Now, therefore, the Treasury, in exercise of the powers conferred upon them by section 103 of the Finance Act 2005, make the following Regulations:

Annotations to the whole text

Footnotes

f1

2005 (c. 7).

Contents

  1. 1Citation, commencement and effect
  2. 2Finance Act 1984
  3. 3Inheritance Tax Act 1984
  4. 4Regulation 4
  5. 5Regulation 5
  6. 6Regulation 6
  7. 7Regulation 7
  8. 8Regulation 8
  9. 9Regulation 9
  10. 10Regulation 10
  11. 11Regulation 11
  12. 12Regulation 12
  13. 13Regulation 13
  14. 14Regulation 14
  15. 15Regulation 15
  16. 16Regulation 16
  17. 17Regulation 17
  18. 18Regulation 18
  19. 19Regulation 19
  20. 20Regulation 20
  21. 21Regulation 21
  22. 22Regulation 22
  23. 23Regulation 23
  24. 24Regulation 24
  25. 25Regulation 25
  26. 26Regulation 26
  27. 27Regulation 27
  28. 28Regulation 28
  29. 29Regulation 29
  30. 30Regulation 30
  31. 31Regulation 31
  32. 32Regulation 32
  33. 33Regulation 33
  34. 34Regulation 34
  35. 35Regulation 35
  36. 36Regulation 36
  37. 37Regulation 37
  38. 38Regulation 38
  39. 39Regulation 39
  40. 40Finance Act 1985
  41. 41Regulation 41
  42. 42Regulation 42
  43. 43Finance Act 1986
  44. 44Regulation 44
  45. 45Regulation 45
  46. 46Regulation 46
  47. 47Income and Corporation Taxes Act 1988
  48. 48Regulation 48 Repealed
  49. 49Regulation 49
  50. 50Regulation 50
  51. 51Regulation 51
  52. 52Regulation 52
  53. 53Regulation 53
  54. 54Regulation 54
  55. 55Regulation 55
  56. 56Regulation 56
  57. 57Regulation 57
  58. 58Regulation 58
  59. 59Regulation 59
  60. 60Regulation 60
  61. 61Regulation 61
  62. 62Regulation 62
  63. 63Regulation 63
  64. 64Regulation 64
  65. 65Regulation 65
  66. 66Regulation 66
  67. 67Regulation 67
  68. 68Regulation 68
  69. 69Regulation 69
  70. 70Regulation 70
  71. 71Regulation 71
  72. 72Regulation 72
  73. 73Regulation 73
  74. 74Regulation 74
  75. 75Regulation 75
  76. 76Regulation 76
  77. 77Regulation 77
  78. 78Regulation 78
  79. 79Regulation 79
  80. 80Regulation 80
  81. 81Regulation 81
  82. 82Regulation 82
  83. 83Regulation 83
  84. 84Regulation 84
  85. 85Regulation 85
  86. 86Regulation 86
  87. 87Regulation 87
  88. 88Regulation 88
  89. 89Regulation 89
  90. 90Regulation 90
  91. 91Regulation 91
  92. 92Regulation 92
  93. 93Regulation 93
  94. 94Regulation 94
  95. 95Regulation 95
  96. 96Regulation 96
  97. 97Regulation 97
  98. 98Regulation 98 Repealed
  99. 99Regulation 99
  100. 100Regulation 100
  101. 101Regulation 101
  102. 102Regulation 102
  103. 103Regulation 103
  104. 104Finance Act 1990
  105. 105Taxation of Chargeable Gains Act 1992
  106. 106Regulation 106
  107. 107Regulation 107
  108. 108Regulation 108
  109. 109Regulation 109
  110. 110Regulation 110
  111. 111Regulation 111
  112. 112Regulation 112
  113. 113Regulation 113
  114. 114Regulation 114
  115. 115Regulation 115
  116. 116Regulation 116
  117. 117Regulation 117
  118. 118Regulation 118
  119. 119Regulation 119
  120. 120Regulation 120
  121. 121Regulation 121
  122. 122Regulation 122
  123. 123Regulation 123
  124. 124Regulation 124
  125. 125Regulation 125
  126. 126Regulation 126
  127. 127Regulation 127
  128. 128Regulation 128
  129. 129Regulation 129
  130. 130Finance Act 1996
  131. 131Finance Act 2000
  132. 132Regulation 132
  133. 133Regulation 133
  134. 134Finance Act 2002
  135. 135Regulation 135
  136. 136Regulation 136
  137. 137Income Tax (Earnings and Pensions) Act 2003
  138. 138Regulation 138
  139. 139Regulation 139
  140. 140Regulation 140
  141. 141Regulation 141
  142. 142Regulation 142
  143. 143Regulation 143
  144. 144Regulation 144
  145. 145Regulation 145
  146. 146Regulation 146
  147. 147Regulation 147
  148. 148Regulation 148
  149. 149Regulation 149
  150. 150Regulation 150
  151. 151Regulation 151
  152. 152Regulation 152
  153. 153Regulation 153
  154. 154Regulation 154
  155. 155Regulation 155
  156. 156Regulation 156
  157. 157Regulation 157
  158. 158Regulation 158
  159. 159Regulation 159
  160. 160Regulation 160
  161. 161Regulation 161
  162. 162Regulation 162
  163. 163Regulation 163
  164. 164Regulation 164
  165. 165Regulation 165
  166. 166Regulation 166
  167. 167Regulation 167
  168. 168Regulation 168
  169. 169Regulation 169
  170. 170Regulation 170
  171. 171Regulation 171
  172. 172Regulation 172
  173. 173Regulation 173
  174. 174Finance Act 2003
  175. 175Finance Act 2004
  176. 176Regulation 176
  177. 177Regulation 177
  178. 178Regulation 178
  179. 179Regulation 179
  180. 180Regulation 180
  181. 181Regulation 181
  182. 182Regulation 182
  183. 183Income Tax (Trading and Other Income) Act 2005
  184. 184Regulation 184
  185. 185Regulation 185
  186. 186Regulation 186
  187. 187Regulation 187
  188. 188Regulation 188
  189. 189Regulation 189
  190. 190Regulation 190
  191. 191Regulation 191
  192. 192Regulation 192
  193. 193Regulation 193
  194. 194Regulation 194
  195. 195Regulation 195
  196. 196Regulation 196
  197. 197Regulation 197
  198. 198Regulation 198
  199. 199Regulation 199
  200. 200Regulation 200
  201. Signature
  202. Explanatory note