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Regulation 148 Income Tax (Earnings and Pensions) Act 2003

Original text. Later amendments are not shown.

(1)

Section 374 (non-domiciled employee’s spouse’s or child’s travel costs and expenses where duties performed in UK) is amended as follows.

(2)

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

(3)

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