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”).