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Finance Act 2018

12(1)Paragraph 12 is amended as follows.U.K.

(2)In sub-paragraph (2)(a) after “any” insert “ relevant ”.

(3)For sub-paragraph (3) substitute—

“(3)For the purposes of sub-paragraph (2) a spouse or civil partner of P is “relevant” if the spouse or civil partner—

(a)is not a parent of the child, and

(b)is living together with P (see paragraph 9(3)).”

(4)Omit sub-paragraph (4).