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”.