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Regulation 92 Income and Corporation Taxes Act 1988

Original text. Later amendments are not shown.

In section 659D (interpretation of provisions about pension sharing) —

(a)

in subsection (1), for “‘ex-spouse’” substitute ““ex-spouse””, and

(b)

after subsection (1) insert —

“(1A)

In this Part “former civil partner” means a party to a civil partnership that has been dissolved or annulled and, in relation to any person, means the other party to a civil partnership with that person that has been dissolved or annulled.”.