Part 3Personal reliefs
Chapter 3Tax reductions for married couples and civil partnersF2: persons born before 6 April 1935
Annotations:
Amendments (Textual)
Introduction
43AF1Meaning of “relevant conversion”
For the purposes of this Chapter, a civil partnership between two people results from a relevant conversion if—
a
the civil partnership results from—
i
the conversion of their marriage into a civil partnership under Part 3 of the Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020, or
ii
the conversion of their marriage into a civil partnership under Part 4 or 5 of those Regulations, and
b
the marriage took place before 5 December 2005.
Words in Pt. 3 Ch. 3 heading inserted (with effect in accordance with s. 11(12) of the amending Act) by Finance Act 2014 (c. 26), s. 11(6)