# Income and Corporation Taxes Act 1988, Paragraph 1

Extent: E+W+S+N.I.

(1) In section 266—
(a) references to an individual's spouse include any person who—
(i) was that individual's spouse at the time the insurance or contract was made, or
(ii) became that individual's spouse after the insurance or contract was made,
unless the marriage was dissolved before 6th April 1979, and
(b) references to an individual's civil partner include any person who—
(i) was that individual's civil partner at the time the insurance or contract was made, or
(ii) became that individual's civil partner after the insurance or contract was made.
(1A) But an individual is entitled to relief by virtue of sub-paragraph (1)(a)(ii) or (b)(ii) only in respect of premiums payable after the date on which the person in question became that individual's spouse or civil partner.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

---
Source: https://www.legislation.gov.uk/ukpga/1988/1/schedule/14/paragraph/1 (the official version)
Page: https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-14/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.