Income and Corporation Taxes Act 198884
1
Section 621 (other approved contracts) is amended as follows.
2
In subsection (1)(a), for “wife or husband” substitute “spouse or civil partner”.
3
In subsection (3) —
a
in paragraph (a), for “wife or husband” substitute “spouse or civil partner”, and
b
in paragraph (c), for “wife or husband” substitute “spouse or civil partner”.
4
In subsection (5), for “wives, husbands” substitute “spouses, civil partners”.