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144. In section 318C(1) (childcare: meaning of “qualifying child care”), in subsection (8) —
(a)in the definition of “partner”, for “married or unmarried couple” substitute “couple (within the meaning given by section 137(1) of SSCBA 1992 or section 133(1) of SSCB(NI)A 1992)”, and
(b)in the definition of “relative”, after “marriage” insert “or civil partnership”.
Section 318C was inserted by section 78 of, and paragraph 1 of Schedule 13 to, the Finance Act 2004.
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