Regulation 84 Income and Corporation Taxes Act 1988
(1)
Section 621 (other approved contracts) is amended as follows.
(2)
In subsection (1)(a), for “wife or husband” substitute “spouse or civil partner”.
(3)
In subsection (3) —
(a)
in paragraph (a), for “wife or husband” substitute “spouse or civil partner”, and
(b)
in paragraph (c), for “wife or husband” substitute “spouse or civil partner”.
(4)
In subsection (5), for “wives, husbands” substitute “spouses, civil partners”.