# Income Tax Act 2007, Section 43A: Meaning of “relevant conversion”


For the purposes of this Chapter, a civil partnership between two people results from a relevant conversion if—
(a) the civil partnership results from—
(i) the conversion of their marriage into a civil partnership under Part 3 of the Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020, or
(ii) the conversion of their marriage into a civil partnership under Part 4 or 5 of those Regulations, and
(b) the marriage took place before 5 December 2005.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/43A (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-43A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.