# The Tax and Civil Partnership Regulations 2005, Regulation 92: Income and Corporation Taxes Act 1988


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.”.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/92 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-92
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.