{
  "url": "https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-83",
  "json_url": "https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-83.json",
  "legislation": "ukdsi/2005/0110735293",
  "legislation_title": "The Tax and Civil Partnership Regulations 2005",
  "legislation_url": "https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005",
  "path": "regulation/83",
  "kind": "regulation",
  "number": "83",
  "heading": "Income and Corporation Taxes Act 1988",
  "text": "(1) Section 620 (retirement annuities: qualifying premiums) is amended as follows.\n(2) In subsection (2) —\n(a) in paragraph (c), after “widower”, in both places, insert “or surviving civil partner”, and\n(b) in paragraph (d), after “widower” insert “or surviving civil partner”.\n(3) In subsection (4) —\n(a) in paragraph (a), after “widower” insert “or surviving civil partner”, and\n(b) in paragraph (d), after “(or re-marriage)” insert “or on the formation of a civil partnership (or another civil partnership)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/83",
    "retrieved_at": "2026-10-30T15:21:56.706480+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}