# The Tax and Civil Partnership Regulations 2005, Regulation 56: Income and Corporation Taxes Act 1988


(1) Section 265 (blind person’s allowance) is amended as follows.
(2) In subsection (2)(a), for “married man whose wife” substitute “person whose spouse or civil partner”.
(3) In the words following paragraph (b) of subsection (2) —
(a) for “wife” substitute “spouse or civil partner”, and
(b) omit “her”.
(4) Omit subsection (4).
(5) In subsection (5), for “(2) to (4)” substitute “(2) and (3)”.
(6) In subsection (6), for “a husband” substitute “a spouse or civil partner”.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/56 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-56
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.