OpenLegislation

Regulation 153 Income Tax (Earnings and Pensions) Act 2003

Original text. Later amendments are not shown.

In section 551 (meaning of “qualifying disposals”), in subsection (2) —

(a)

in paragraph (b) —

(i)

after “spouses”, in both places, insert “or civil partners”, and

(ii)

after “widowers” insert “or surviving civil partners”, and

(b)

in paragraph (d), after “spouses” insert “or civil partners”.