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”.