Income Tax (Trading and Other Income) Act 2005
This section has no associated Explanatory Memorandum
197.—(1) Section 730 (foreign maintenance payments) is amended as follows.
(2) In subsection (4)(a), after “marriage” insert “or civil partnership”.
(3) In subsection (5), after “annulled” insert “, and “civil partnership” includes a civil partnership that has been dissolved or annulled”.