# The Tax and Civil Partnership Regulations 2005, 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”.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/80 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-80
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.