# The Tax and Civil Partnership Regulations 2005, Regulation 5


In section 12 (dispositions allowable for income tax or conferring retirement benefits), in subsection (2)(b)(ii), after “widow” insert “or surviving civil partner”.

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Source: https://www.legislation.gov.uk/uksi/2005/3229/regulation/5 (the official version)
Page: https://openlegislation.uk/tax-and-civil-partnership-regulations-2005/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.