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”).