# Finance Act 2018, Paragraph 12


(1) Paragraph 12 is amended as follows.
(2) In sub-paragraph (2)(a) after “any” insert “ relevant ”.
(3) For sub-paragraph (3) substitute—
“(3) For the purposes of sub-paragraph (2) a spouse or civil partner of P is “relevant” if the spouse or civil partner—
(a) is not a parent of the child, and
(b) is living together with P (see paragraph 9(3)).”
(4) Omit sub-paragraph (4).

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Source: https://www.legislation.gov.uk/ukpga/2018/3/schedule/11/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-2018/schedule-11/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.