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Regulation 79 Income and Corporation Taxes Act 1988

Original text. Later amendments are not shown.

In section 590 (conditions for approval of retirement benefit schemes) —

(a)

in subsections (2)(aa), (3)(ba) and (d), (3A), (4B), (4C) and (4F), after “ex-spouse”, in each place, insert “or former civil partner”,

(b)

in subsection (2)(aa)(ii), after “widower,” insert “surviving civil partner,”, and

(c)

in subsections (3)(b) and (ba), (3A), (4B), (4C) and (4F), after “widower”, in each place, insert “or surviving civil partner”.