Paragraph 2
(1)
Amend section 32(3)(a) (trust on reaching 18 or marrying under that age of accumulations during infancy) as follows.
(2)
In sub-paragraph (i)—
(a)
after “marries under that age” insert “ or forms a civil partnership under that age ”, and
(b)
for “or until his marriage” substitute “ , or until his marriage or his formation of a civil partnership, ”.
(3)
In sub-paragraph (ii), after “marriage” insert “ , or on formation of a civil partnership, ”.
(4)
In the words after that sub-paragraph, after “marriage” insert “ or formation of a civil partnership ”.