Amendment of the Local Government Finance Act 1992

19.  In section 77 of the Local Government Finance Act 1992(1)–

(a) in subsection (1)(a), after “is married to” insert “or in a civil partnership with”; and

(b) after subsection (3), insert–

“(4) For the purposes of this section two persons are in a civil partnership if they are two persons of the same gender–

(a) who have formed a civil partnership; or

(b) who have not formed a civil partnership but are living together as if civil partners.”.

(1)

1992 c. 14. Section 77 was amended by S.I. 1992/1203, the Education (Graduate Endowment and Student Support) (Scotland) Act 2001 (asp 6), section 4 and S.S.I. 2001/191.