Regulation 81 Income and Corporation Taxes Act 1988
In section 599 (charge to tax: commutation of entire pension in special circumstances), in subsections (1B), (1C) and (1D), after “ex-spouse” insert “or former civil partner”.
In section 599 (charge to tax: commutation of entire pension in special circumstances), in subsections (1B), (1C) and (1D), after “ex-spouse” insert “or former civil partner”.