Income and Corporation Taxes Act 198857
1
Section 266 (life assurance premiums) is amended as follows.
2
In subsection (2)(b) and (c ), after “spouse” insert “or civil partner”.
3
In subsection (9), after “spouse” insert “or civil partner”.
4
In subsection (11)(a) —
a
after “spouse,” insert “civil partner,”, and
b
after “widower” insert “, surviving civil partner”.