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Regulation 83 Income and Corporation Taxes Act 1988

Original text. Later amendments are not shown.

(1)

Section 620 (retirement annuities: qualifying premiums) is amended as follows.

(2)

In subsection (2) —

(a)

in paragraph (c), after “widower”, in both places, insert “or surviving civil partner”, and

(b)

in paragraph (d), after “widower” insert “or surviving civil partner”.

(3)

In subsection (4) —

(a)

in paragraph (a), after “widower” insert “or surviving civil partner”, and

(b)

in paragraph (d), after “(or re-marriage)” insert “or on the formation of a civil partnership (or another civil partnership)”.