The Council Tax (Civil Partners) (England) Regulations 2005
Except for regulation 2(3)(b), these Regulations amend council tax regulations in relation to financial years commencing on or after 1 April 2006, in the light of the Civil Partnership Act 2004. The Civil Partnership Act 2004 provides that two people of the same sex may form a civil partnership and will then be given many of the same rights and responsibilities as those that accompany marriage. These Regulations apply in relation to billing authorities in England.