# The Tax and Civil Partnership Regulations 2005, Regulation 146: Income Tax (Earnings and Pensions) Act 2003


(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”.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/146 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-146
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.