Income and Corporation Taxes Act 198879.
In section 590 (conditions for approval of retirement benefit schemes) —
(a)
in subsections (2)(aa), (3)(ba) and (d), (3A), (4B), (4C) and (4F), after “ex-spouse”, in each place, insert “or former civil partner”,
(b)
in subsection (2)(aa)(ii), after “widower,” insert “surviving civil partner,”, and
(c)
in subsections (3)(b) and (ba), (3A), (4B), (4C) and (4F), after “widower”, in each place, insert “or surviving civil partner”.