Regulation 173 Income Tax (Earnings and Pensions) Act 2003
In Schedule 5 (enterprise management incentives), in paragraph 31(3), in the definition of “relative”, in paragraph (a), after “spouse” insert “or civil partner”.
In Schedule 5 (enterprise management incentives), in paragraph 31(3), in the definition of “relative”, in paragraph (a), after “spouse” insert “or civil partner”.