Income and Corporation Taxes Act 198889
1
Section 636 (annuity after death of member) is amended as follows.
2
In subsection (2), after “spouse” insert “or civil partner”.
3
In subsection (5), after “spouse”, in each place, insert “or civil partner”.
4
In subsection (6), for “marriage of the annuitant” substitute “annuitant marrying or forming a civil partnership”.
5
In subsection (7), after “spouse”, in each place, insert “or civil partner”.
6
In subsection (9)(a), omit “the marriage of” and at the end insert “marrying or forming a civil partnership”.