The Tax and Civil Partnership Regulations 2005 No. 3229

Income Tax (Earnings and Pensions) Act 2003

161.  In section 644A(1) (health and employment insurance payments), in subsection (2)(b), for “husband or wife” substitute “spouse or civil partner”.

(1)

Section 644A was inserted by section 882 of, and paragraph 610 of Schedule 1 to, the Income Tax (Trading and Other Income) Act 2005.