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Regulation 57 Income and Corporation Taxes Act 1988

Original text. Later amendments are not shown.

(1)

Section 266 (life assurance premiums) is amended as follows.

(2)

In subsection (2)(b) and (c ), after “spouse” insert “or civil partner”.

(3)

In subsection (9), after “spouse” insert “or civil partner”.

(4)

In subsection (11)(a) —

(a)

after “spouse,” insert “civil partner,”, and

(b)

after “widower” insert “, surviving civil partner”.