Regulation 163 Income Tax (Earnings and Pensions) Act 2003
In section 665 (income support: exempt unless payable to member of couple involved in trade dispute) —
(a)
in subsection (1)(a), omit “married or unmarried”, and
(b)
in subsection (2), for ““married couple” and “unmarried couple” have” substitute ““couple” has”f1.
Annotations
Footnotes
- f1
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The definition of “couple” was inserted into section 137(1) of SSCBA 1992 (c. 4) by clause 244 of, and paragraph 42(3) of Schedule [23] to, the Civil Partnership Act 2005 (c. ). This definition was also inserted into section 133(1) of SSCB(NI)A 1992 (c. 7) by clause 244 of, and paragraph 92(3) of Schedule [23] to, the Civil Partnership Act.