Income Tax (Earnings and Pensions) Act 2003164

In section 669 (interpretation) —

a

in subsection (1), for the definitions of “married couple” and “unmarried couple” substitute —

  • “couple” has the same meaning as in section 137(1) of SSCBA 1992

b

in subsection (2), for the definitions of “married couple” and “unmarried couple” substitute —

  • “couple” has the same meaning as in section 133(1) of SSCB(NI)A 1992

c

in subsection (3), omit “married or unmarried”.