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Paragraph 40

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

After subsection (1)(a) of section 121 (treatment of certain marriages) insert—

“(aa)

for a voidable civil partnership which has been annulled, whether before or after the date when the regulations come into force, to be treated for the purposes of the provisions to which this subsection applies as if it had been a valid civil partnership which was dissolved at the date of annulment;”.