Finance Act 2004
This
adran has no associated
Memorandwm Esboniadol
181. In Schedule 35 (pension schemes etc: minor and consequential amendments), in paragraph 10(3), in the subsection (3) inserted into section 266A of the Income and Corporation Taxes Act 1988 —
(a)after “spouse” insert “or civil partner”, and
(b)after “widower” insert “or surviving civil partner”(1).
(1)
Under section 284(1) of the Finance Act 2004 these provisions do not come into force until 6th April 2006.