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The Tax and Civil Partnership Regulations 2005
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- UK Statutory Instruments
- 2005 No. 3229
- Regulation 122
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Taxation of Chargeable Gains Act 1992
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122. In section 288 (interpretation) —
(a)in subsection (1), insert at the appropriate place —
““stepchild”, in relation to a civil partner, shall be construed in accordance with section 246 of the Civil Partnership Act 2004;”, and
(b)in subsection (3), for “a married woman living with her husband” substitute “an individual living with his spouse or civil partner”.
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