http://www.legislation.gov.uk/uksi/2005/3229/regulation/27/madeThe Tax and Civil Partnership Regulations 2005Civil partnershipCapital gains taxTaxDissolution of civil partnershipsInheritance taxKing's Printer of Acts of Parliament2012-08-07CAPITAL GAINS TAXCORPORATION TAXINCOME TAXINHERITANCE TAXPETROLEUM REVENUE TAXSTAMP DUTYSTAMP DUTY LAND TAXThese Regulations amend primary tax legislation to provide for civil partnerships.The Tax and Civil Partnership Regulations 2005Inheritance Tax Act 198427In section 134 (payments of calls), after “spouse” insert “or civil partner”.