# The Tax and Civil Partnership Regulations 2005, Regulation 83: Income and Corporation Taxes Act 1988


(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)”.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/83 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-83
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.