The Tax and Civil Partnership Regulations 2005 No. 3229

Income and Corporation Taxes Act 1988

62.  In section 282 (construction of references to husband and wife living together) —

(a) for “A husband and wife” substitute “Individuals who are married to, or are civil partners of, each other”, and

(b) in the heading, for “husband and wife” substitute “spouses or civil partners”.