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The Tax and Civil Partnership Regulations 2005

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Taxation of Chargeable Gains Act 1992

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116.—(1) Section 210 (life insurance and deferred annuities) is amended as follows.

(2) In subsection (5)(a) —

(a)after “spouse” insert “or civil partner”, and

(b)after “approved post-marriage disposal” insert “or an approved post-civil partnership disposal”.

(3) In subsection (6) —

(a)in the opening words, after “approved post-marriage disposal” insert “or an approved post-civil partnership disposal”,

(b)in paragraph (a), after “marriage”, in both places, insert “or civil partnership”, and

(c)in paragraph (c), after “marriage” insert “or civil partnership”.

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