Income Tax (Earnings and Pensions) Act 2003
This section has no associated Explanatory Memorandum
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.