3In section 591(2) of the Taxes Act 1988—
(a)in paragraph (b) (discretion to approve schemes providing benefits for widows on the death in service of an employee), after “widows” there shall be inserted “and widowers”; and
(b)after that paragraph there shall be inserted the following paragraph—
“(ba)which provides pensions for the widows and widowers of ex-spouses dying before the age at which their pensions become payable and for the children or dependants of ex-spouses; or”.