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The Civil Partnership (Opposite-sex Couples) Regulations 2019
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This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Civil Partnership (Opposite-sex Couples) Regulations 2019 No. 1458
Finance Act 2013
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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”).
(1)
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