Section 84

1. The Taxes Consolidation Act 1997 is amended -

(a)  in section 97(2H) by substituting the following for paragraph (b):

"(b) a civil partner in a civil partnership -

(i) in which the civil partners are separated by a deed of separation, agreement, arrangement or any other act giving rise to a legally enforceable obligation and made or done in consideration or in consequence of living separately in the circumstances referred to in section 1031A(2), or

(ii) that has been dissolved under section 110 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 or deemed to have been so dissolved under section 5(4) of that Act.",

(b) in section 201 -

(i) in subsection (3) by substituting "Subsection (2)(a)(iv)" for "Subsection (2)(d)", and

(ii) in subsection (4A) (inserted by section 14(1)(d) of the Finance Act 2013) by substituting "on or after the date of the passing of the Finance Act 2013 " for "on or after the date of the passing of this Act",