Income Tax (Earnings and Pensions) Act 2003170
In Schedule 2 (approved share incentive plans), in paragraph 22(3), in the definition of “relative”, in paragraph (a), after “spouse” insert “or civil partner”.
In Schedule 2 (approved share incentive plans), in paragraph 22(3), in the definition of “relative”, in paragraph (a), after “spouse” insert “or civil partner”.