The Tax and Civil Partnership Regulations 2005 No. 3229

Income Tax (Earnings and Pensions) Act 2003

153.  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”.