# The Tax and Civil Partnership Regulations 2005, Regulation 58: Income and Corporation Taxes Act 1988


In section 266A (life assurance premiums paid by employer), in subsection (3)(b), after “spouse” insert “or civil partner” and after “widower” insert “or surviving civil partner”.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/58 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-58
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.