Regulation 158 Income Tax (Earnings and Pensions) Act 2003
In section 615 (certain overseas government pensions paid in the United Kingdom), in subsection (2)(a)(ii), after “widower,” insert “surviving civil partner,”.
In section 615 (certain overseas government pensions paid in the United Kingdom), in subsection (2)(a)(ii), after “widower,” insert “surviving civil partner,”.