The Principal Act is amended -

(a) in section 2 by inserting the following after subsection (3A):

"(3B) In the Tax Acts, any reference, howsoever expressed, to an individual or a claimant -

(a) being a man, a married man or a husband, shall be construed as including, as necessary, a reference to a woman, a married woman or a wife, and

(b) being a woman, a married woman or a wife shall be construed as including, as necessary, a reference to a man, a married man or a husband.",

(b) in section 5 by inserting the following after subsection (1):

"(1A) In the Capital Gains Tax Acts, any reference, howsoever expressed, to an individual -

(a) being a man, a married man or a husband, shall be construed as including, as necessary, a reference to a woman, a married woman or a wife, and

(b) being a woman, a married woman or a wife, shall be construed as including, as necessary, a reference to a man, a married man or a husband.",

and

(c) in section 1019 by deleting subsection (6).