Income Tax (Earnings and Pensions) Act 2003144
In section 318C43 (childcare: meaning of “qualifying child care”), in subsection (8) —
a
in the definition of “partner”, for “married or unmarried couple” substitute “couple (within the meaning given by section 137(1) of SSCBA 1992 or section 133(1) of SSCB(NI)A 1992)”, and
b
in the definition of “relative”, after “marriage” insert “or civil partnership”.