# The Tax and Civil Partnership Regulations 2005, 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”.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/84 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-84
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.