# The Tax and Civil Partnership Regulations 2005, Regulation 149: Income Tax (Earnings and Pensions) Act 2003


In section 386 (charge on payments to non-approved retirement benefits schemes), in subsection (6) —
(a) after “spouse” insert “or civil partner”, and
(b) after “widower” insert “or surviving civil partner”.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/149 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-149
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.