Part 3Personal reliefs
Chapter 3Tax reductions for married couples and civil partners: persons born before 6 April 1935
Introduction
F143A.Meaning of “relevant conversion”
For the purposes of this Chapter, a civil partnership between two people results from a relevant conversion if—
(a)
the civil partnership results from—
(i)
the conversion of their marriage into a civil partnership under Part 3 of the Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020, or
(ii)
the conversion of their marriage into a civil partnership under Part 4 or 5 of those Regulations, and
(b)
the marriage took place before 5 December 2005.