# The Tax and Civil Partnership Regulations 2005, 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”.

---
Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/181 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-181
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.