Chapters 1 and 2 of Part 23 of the Principal Act are amended -

(a) in section 657 -

(i) in subsection (1), in the definition of "an individual to whom subsection (1) applies", by substituting the following for "but paragraphs (b) and (d) shall not apply in a case where the wife of an individual is treated for tax purposes as not living with her husband, or the civil partner of an individual is treated for tax purposes as not living with his or her civil partner;":

"but -

(i) a reference to a trade in paragraphs (a) and (b) does not include a trade -

(I) which is ancillary to the trade of farming, and

(II) which is carried on by the individual or his or her spouse or civil partner on the farm land (within the meaning of section 664) used by the individual for the trade of farming,

and

(ii) paragraphs (b) and (d) shall not apply in a case where the wife of an individual is treated for tax purposes as not living with her husband, or the civil partner of an individual is treated for tax purposes as not living with his or her civil partner;",

(ii) in subsection (4)(b) by substituting "any of the 4" for "either of the 2",