Regulation 162 Income Tax (Earnings and Pensions) Act 2003
In section 646 (former miners etc: coal and allowances in lieu of coal), in subsection (1)(a)(ii), after “widower” insert “or surviving civil partner”.
In section 646 (former miners etc: coal and allowances in lieu of coal), in subsection (1)(a)(ii), after “widower” insert “or surviving civil partner”.