Amendment of the Local Government Finance Act 199218.
In section 77 of the Local Government Finance Act 19928–
(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.”.