Regulation 89 Income and Corporation Taxes Act 1988
(1)
Section 636 (annuity after death of member) is amended as follows.
(2)
In subsection (2), after “spouse” insert “or civil partner”.
(3)
In subsection (5), after “spouse”, in each place, insert “or civil partner”.
(4)
In subsection (6), for “marriage of the annuitant” substitute “annuitant marrying or forming a civil partnership”.
(5)
In subsection (7), after “spouse”, in each place, insert “or civil partner”.
(6)
In subsection (9)(a), omit “the marriage of” and at the end insert “marrying or forming a civil partnership”.