# The Tax and Civil Partnership Regulations 2005, Regulation 153: Income Tax (Earnings and Pensions) Act 2003


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”.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/153 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-153
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.