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