# The Civil Partnership (Opposite-sex Couples) Regulations 2019, Paragraph 36: Finance Act 2013


(1) Schedule 45 to the Finance Act 2013 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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Source: https://www.legislation.gov.uk/ukdsi/2019/9780111190784/schedule/3/paragraph/36 (the official version)
Page: https://openlegislation.uk/draft-civil-partnership-opposite-sex-couples-regulations-2019/schedule-3/paragraph-36
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.