# The Tax and Civil Partnership Regulations 2005, Regulation 151: Income Tax (Earnings and Pensions) Act 2003


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”.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/151 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-151
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.