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Regulation 144 Income Tax (Earnings and Pensions) Act 2003

Original text. Later amendments are not shown.

In section 318Cf1 (childcare: meaning of “qualifying child care”), in subsection (8) —

(a)

in the definition of “partner”, for “married or unmarried couple” substitute “couple (within the meaning given by section 137(1) of SSCBA 1992 or section 133(1) of SSCB(NI)A 1992)”, and

(b)

in the definition of “relative”, after “marriage” insert “or civil partnership”.

Annotations

Footnotes

f1

Section 318C was inserted by section 78 of, and paragraph 1 of Schedule 13 to, the Finance Act 2004.