Regulation 80 Income and Corporation Taxes Act 1988

In section 591 (discretionary approval), in subsection (2) —

(a)

in paragraph (b), after “widowers” insert “and surviving civil partners”, and

(b)

in paragraph (ba) —

(i)

after “widowers” insert “and surviving civil partners”, and

(ii)

after “ex-spouses”, in both places, insert “or former civil partners”.