Income and Corporation Taxes Act 1988

57.—(1) Section 266 (life assurance premiums) is amended as follows.

(2) In subsection (2)(b) and (c ), after “spouse” insert “or civil partner”.

(3) In subsection (9), after “spouse” insert “or civil partner”.

(4) In subsection (11)(a) —

(a)after “spouse,” insert “civil partner,”, and

(b)after “widower” insert “, surviving civil partner”.