# The Tax and Civil Partnership Regulations 2005, 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”.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/81 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-81
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.