Income and Corporation Taxes Act 1988

[F1659D Interpretation of provisions about pension sharing.U.K.

(1)In this Part “ex-spouse” means a party to a marriage that has been dissolved or annulled and, in relation to any person, means the other party to a marriage with that person that has been dissolved or annulled.

(2)References in this Part to a pension sharing order or provision are references to any such order or provision as is mentioned in section [F228(1)] of the Welfare Reform and Pensions Act 1999 (rights under pension sharing arrangements).]