# The Tax and Civil Partnership Regulations 2005, Regulation 164: Income Tax (Earnings and Pensions) Act 2003


In section 669 (interpretation) —
(a) in subsection (1), for the definitions of “married couple” and “unmarried couple” substitute —
““couple” has the same meaning as in section 137(1) of SSCBA 1992”,
(b) in subsection (2), for the definitions of “married couple” and “unmarried couple” substitute —
““couple” has the same meaning as in section 133(1) of SSCB(NI)A 1992”, and
(c) in subsection (3), omit “married or unmarried”.

---
Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/164 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-164
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.