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The Tax and Civil Partnership Regulations 2005
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- UK Statutory Instruments
- 2005 No. 3229
- Regulation 125
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Taxation of Chargeable Gains Act 1992
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125. In Schedule 4A(1) (disposal of interest in settled property: deemed disposal of underlying assets), in paragraph 7(5)(b) —
(a)after “spouse”, in each place, insert “or civil partner”, and
(b)after “married” insert “or to be civil partners of each other”.
(1)
Schedule 4A is introduced by section 76A of the Taxation of Chargeable Gains Act 1992. Section 76A and Schedule 4A were inserted by section 91 of the Finance Act 2000 (c. 17).
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