Regulation 181 Finance Act 2004
In Schedule 35 (pension schemes etc: minor and consequential amendments), in paragraph 10(3), in the subsection (3) inserted into section 266A of the Income and Corporation Taxes Act 1988 —
(a)
after “spouse” insert “or civil partner”, and
(b)
after “widower” insert “or surviving civil partner”f1.
Annotations
Footnotes
- f1
-
Under section 284(1) of the Finance Act 2004 these provisions do not come into force until 6th April 2006.