Paragraph 36 Finance Act 2013

(1)

Schedule 45 to the Finance Act 2013^f1 is amended as follows.

(2)

In paragraph 32(2)(b), for the words from “as husband and wife” to “as if they were” substitute “as if they were a married couple or”.

(3)

In paragraph 52(4)—

(a)

in paragraph (a), at the end insert “or”;

(b)

in paragraph (b), for “as husband and wife” substitute “as if they were a married couple or civil partners”;

(c)

omit paragraph (c) (and the preceding “or”).

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