SCHEDULE 3Consequential and related amendments
PART 1Primary legislation
Finance Act 201336
1
Schedule 45 to the Finance Act 2013147 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”).