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Regulation 146 Income Tax (Earnings and Pensions) Act 2003

Original text. Later amendments are not shown.

(1)

Section 371 (travel costs and expenses where duties performed abroad: visiting spouse’s or child’s travel) is amended as follows.

(2)

In subsections (1)(a)(i) and (5), after “spouse” insert “, civil partner”.

(3)

In the heading, after “spouse’s” insert “, civil partner’s”.