Part 3 U.K.Personal reliefs

Chapter 3 U.K.Tax reductions for married couples and civil partners[F1 : persons born before 6 April 1935]

Textual Amendments

F1 Words in Pt. 3 Ch. 3 heading inserted (with effect in accordance with s. 11(12) of the amending Act) by Finance Act 2014 (c. 26), s. 11(6)

Introduction U.K.

[F2 43A.Meaning of “relevant conversion” U.K.

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.]

Textual Amendments

F2 S. 43A inserted (7.12.2020) by The Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020 (S.I. 2020/1143), regs. 1(2), 45(2)