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Regulation 157 Income Tax (Earnings and Pensions) Act 2003

Original text. Later amendments are not shown.

(1)

Section 588 (meaning of “employee” and “ex-spouse”) is amended as follows.

(2)

In subsection (1), after the definition of “ex-spouse” insert —

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

(3)

In the heading, after ““employee”” insert “, “former civil partner””.