2(1)Under the law of Northern Ireland, a marriage of a same sex couple under the law of England and Wales is to be treated as a civil partnership formed under the law of England and Wales (and accordingly, the spouses are to be treated as civil partners).
(2)The Secretary of State may by order—
(a)provide for the treatment of a marriage as a civil partnership (by virtue of sub-paragraph (1)) to have effect subject to provision made by the order;
(b)specify cases in which a marriage is not to be treated as a civil partnership by virtue of sub-paragraph (1).