Income Tax Act 2007

[F143A.Meaning of “relevant conversion”U.K.
This section has no associated Explanatory Notes

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.]