103. Miscellaneous amendments: civil partners.
(1) The Principal Act is amended -
(a) in section 1031J by inserting the following after subsection (1):
"(1A) In this section a reference to a child of a civil partner includes a child in respect of whom the civil partner was at any time before the making of the maintenance arrangement concerned entitled to relief under section 465.",
(b) in section 1031J(2)(a) by inserting the following after "maintenance arrangement":
"relating to the civil partnership for the benefit of his or her child, or for the benefit of the other civil partner being payments -
(i) which are made at a time when one civil partner is not living with the other,
(ii) the making of which is legally enforceable, and
(iii) which are annual or otherwise periodical.",
(c) in section 1031J(2) by substituting the following for paragraph (b):