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2(1)Amend section 32(3)(a) (trust on reaching 18 or marrying under that age of accumulations during infancy) as follows.
(2)In sub-paragraph (i)—
(a)after “marries under that age” insert “or forms a civil partnership under that age”, and
(b)for “or until his marriage” substitute “, or until his marriage or his formation of a civil partnership,”.
(3)In sub-paragraph (ii), after “marriage” insert “, or on formation of a civil partnership,”.
(4)In the words after that sub-paragraph, after “marriage” insert “or formation of a civil partnership”.
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