The Tax and Civil Partnership Regulations 2005

Income Tax (Earnings and Pensions) Act 2003

This section has no associated Explanatory Memorandum

169.  In Part 2 of Schedule 1 (index of expressions defined in the Act or ICTA), insert at the appropriate places —

former civil partner (in Chapter 2 of Part 6)section 400(1)
former civil partner (in Chapter 6 of Part 9)section 588(1)
stepchild (in Parts 4 and 5section 832(1) of ICTA.