the words following paragraph (b) -
i
for "his wife" substitute "the individual's spouse or civil partner",
ii
for "she" substitute "that spouse or civil partner",
iii
for "her husband's" substitute "the individual's", and
iv
after "257A" insert "or 257AB".
3
In subsection (2), for "husband" substitute "spouse or civil partner".
4
In subsection (3) -
a
in paragraph (a), for "a woman" substitute "an individual",
b
in paragraph (b) -
i
for "she" substitute "the individual", and
ii
for "her" substitute "the individual's", and
c
in the words following paragraph (b) -
i
for "her husband" substitute "the individual's spouse or civil partner",
ii
for "he" substitute "that spouse or civil partner",
iii
after "257A" insert "or 257AB", and
iv
for "his wife's" substitute "the individual's".
5
In subsection (4), for "wife" substitute "spouse or civil partner".
6
In the heading, after "257A" insert "or 257AB".
55
In section 257C (indexation of amounts in sections 257 and 257A) -
a
in the opening words of subsection (1), for "and 257A" substitute ", 257A and 257AB",
b
in subsection (1)(a), for "and 257A(5)" substitute ", 257A(5) and 257AB(4)",
c
in subsection (3), for "and 257A" substitute ", 257A and 257AB", and
d
in the heading, for "and 257A" substitute ", 257A and 257AB".
56
1
Section 265 (blind person's allowance) is amended as follows.
2
In subsection (2)(a), for "married man whose wife" substitute "person whose spouse or civil partner".
3
In the words following paragraph (b) of subsection (2) -
a
for "wife" substitute "spouse or civil partner", and
b
omit "her".
4
Omit subsection (4).
5
In subsection (5), for "(2) to (4)" substitute "(2) and (3)".
6
In subsection (6), for "a husband" substitute "a spouse or civil partner".
57
1
Section 266 (life assurance premiums) is amended as follows.
2
In subsection (2)(b) and (c ), after "spouse" insert "or civil partner".
3
In subsection (9), after "spouse" insert "or civil partner".
4
In subsection (11)(a) -
a
after "spouse," insert "civil partner,", and
b
after "widower" insert ", surviving civil partner".
58
In section 266A (life assurance premiums paid by employer), in subsection (3)(b), after "spouse" insert "or civil partner" and after "widower" insert "or surviving civil partner".
59
In section 273 (payments securing annuities), in subsection (1), after "widower" insert "or surviving civil partner".
60
1
In section 278 (personal reliefs: non-residents), in subsection (2)(e), for ", or a widower whose late wife," substitute ", a widower whose late wife or a surviving civil partner whose late civil partner,".
2
In consequence of paragraph (1), omit section 31(2) of the Finance Act 1988 .
61
In the Chapter heading before section 279, after "SPOUSES" insert "AND CIVIL PARTNERS".
62
In section 282 (construction of references to husband and wife living together) -
a
for "A husband and wife" substitute "Individuals who are married to, or are civil partners of, each other", and
b
in the heading, for "husband and wife" substitute "spouses or civil