Income Tax (Earnings and Pensions) Act 2003167

In section 675 (interpretation) —

a

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

  • “couple” has the same meaning as in section 35(1) of JSA 1995

b

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

  • “couple” has the same meaning as in Article 2(2) of JS(NI)O 1995