Section 97.

1. The Taxes Consolidation Act 1997 is amended -

(a) in section 10(5) by inserting "or civil partner" after "and with the spouse",

(b) in Part 1 of the Table to section 458 by inserting "Section 485F" after "Section 481",

(c) in section 473A(1), in the definition of "approved college" -

(i) in paragraph (a)(i) by substituting "a scheme or schemes of grants approved by the Minister under the Student Support Act 2011" for "a scheme approved by the Minister under the Local Authorities (Higher Education Grants) Acts 1968 to 1992", and

(ii) in paragraph (c)(i) by substituting "a scheme or schemes of grants approved by the Minister under the Student Support Act 2011" for "a scheme approved by the Minister under the Local Authority (Higher Education Grants) Acts 1968 to 1992",

(d) in section 480A(7) by substituting "for the retirement year" for "in the retirement year" in each place,