The Tax and Civil Partnership Regulations 2005 No. 3229

Income and Corporation Taxes Act 1988

64.—(1) Section 282B (jointly held property: declarations) is amended as follows.

(2) In subsection (1), after “wife” insert “, or both the civil partners,”.

(3) In subsection (4), after “wife” insert “, or of the civil partners,”.

(4) In subsection (5), after “wife” insert “, or of the civil partners,”.