# The Tax and Civil Partnership Regulations 2005, Regulation 157: Income Tax (Earnings and Pensions) Act 2003


(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””.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/157 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-157
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.