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Civil Partnerships

Following the introduction of the Civil Partnership Act 2011, civil partners will receive the same income tax treatment as married couples. Therefore, any reference to a married couple now applies equally to those in a civil partnership. Similarly, a reference to spouse, wife, husband, former spouse, widow or widower will also now apply equally to a civil partner, a former civil partner and a surviving civil partner respectively.

Please refer to PN 170/11 for further information.

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