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Income Tax (Earnings and Pensions) Act 2003
This section has no associated Explanatory Memorandum
164. In section 669 (interpretation) —
(a)in subsection (1), for the definitions of “married couple” and “unmarried couple” substitute —
““couple” has the same meaning as in section 137(1) of SSCBA 1992”,
(b)in subsection (2), for the definitions of “married couple” and “unmarried couple” substitute —
““couple” has the same meaning as in section 133(1) of SSCB(NI)A 1992”, and
(c)in subsection (3), omit “married or unmarried”.
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