# The Tax and Civil Partnership Regulations 2005, Regulation 148: Income Tax (Earnings and Pensions) Act 2003


(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”.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/148 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-148
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.