# The Tax and Civil Partnership Regulations 2005, Regulation 167: Income Tax (Earnings and Pensions) Act 2003


In section 675 (interpretation) —
(a) in subsection (1), for the definitions of “married couple” and “unmarried couple” substitute —
““couple” has the same meaning as in section 35(1) of JSA 1995”, and
(b) in subsection (2), for the definitions of “married couple” and “unmarried couple” substitute —
““couple” has the same meaning as in Article 2(2) of JS(NI)O 1995”.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/167 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-167
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.