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SCHEDULES

SCHEDULE 24E+WSocial security, child support and tax credits

Part 5E+WAmendments of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)

95(1)Amend section 121 (interpretation of Parts 1 to 6 and supplementary provisions) as follows.E+W

(2)In subsection (1), in the definition of “relative” after “by marriage” insert “ or civil partnership ”.

(3)After subsection (1) insert—

(1A)For the purposes of Parts 1 to 5 and this Part of this Act, two people of the same sex are to be regarded as living together as if they were civil partners if, but only if, they would be regarded as living together as husband and wife were they instead two people of the opposite sex.