# The Tax and Civil Partnership Regulations 2005, Regulation 144: Income Tax (Earnings and Pensions) Act 2003


In section 318C (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”.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/144 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-144
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.