# The Tax and Civil Partnership Regulations 2005, Regulation 60: Income and Corporation Taxes Act 1988


(1) In section 278 (personal reliefs: non-residents), in subsection (2)(e), for “, or a widower whose late wife,” substitute “, a widower whose late wife or a surviving civil partner whose late civil partner,”.
(2) In consequence of paragraph (1), omit section 31(2) of the Finance Act 1988.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/60 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-60
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.