Income Tax (Earnings and Pensions) Act 2003
This section has no associated Explanatory Memorandum
146.—(1) Section 371 (travel costs and expenses where duties performed abroad: visiting spouse’s or child’s travel) is amended as follows.
(2) In subsections (1)(a)(i) and (5), after “spouse” insert “, civil partner”.
(3) In the heading, after “spouse’s” insert “, civil partner’s”.