Income Tax (Earnings and Pensions) Act 2003153
In section 551 (meaning of “qualifying disposals”), in subsection (2) —
a
in paragraph (b) —
i
after “spouses”, in both places, insert “or civil partners”, and
ii
after “widowers” insert “or surviving civil partners”, and
b
in paragraph (d), after “spouses” insert “or civil partners”.