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The Civil Partnership (Opposite-sex Couples) Regulations 2019

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Changes over time for: Paragraph 36

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There are currently no known outstanding effects for the The Civil Partnership (Opposite-sex Couples) Regulations 2019, Paragraph 36. Help about Changes to Legislation

Finance Act 2013U.K.

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36.—(1) Schedule 45 to the Finance Act 2013(1) is amended as follows.

(2) In paragraph 32(2)(b), for the words from “as husband and wife” to “as if they were” substitute “as if they were a married couple or”.

(3) In paragraph 52(4)—

(a)in paragraph (a), at the end insert “or”;

(b)in paragraph (b), for “as husband and wife” substitute “as if they were a married couple or civil partners”;

(c)omit paragraph (c) (and the preceding “or”).

Commencement Information

I1Sch. 3 para. 36 in force at 2.12.2019, see reg. 1(2)

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