This is the original version (as it was originally made).
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”).
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
