OpenLegislation

Regulation 151 Income Tax (Earnings and Pensions) Act 2003

Original text. Later amendments are not shown.

In section 400 (interpretation), in subsection (1) —

(a)

after the definition of “ex-spouse” insert —

  • ““former civil partner” means a member of a civil partnership that has been dissolved or annulled and, in relation to any person, means the other member of a civil partnership with that person that has been dissolved or annulled;”, and

(b)

in the definition of “relative” —

(i)

in paragraph (a), for “wife or husband” substitute “spouse or civil partner”, and

(ii)

in paragraph (b), after “widower” insert “or surviving civil partner”.