Regulation 156 Income Tax (Earnings and Pensions) Act 2003
In section 586 (meaning of “retirement benefits scheme” etc), in subsection (2)(b)(iii), after “ex-spouse” insert “or former civil partner”.
In section 586 (meaning of “retirement benefits scheme” etc), in subsection (2)(b)(iii), after “ex-spouse” insert “or former civil partner”.