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.”.