Part 2 - Consequential amendments

766.     This Part makes amendments consequential on the amendments to the 1998 Order in respect of the following enactments:

- Land Registration Act (Northern Ireland) 1970 (c. 18)

- Registration of Deeds Act (Northern Ireland) 1970 (c. 25)

- Land Acquisition and Compensation (Northern Ireland) Order 1973 (S.I. 1973/1896 (N.I. 21))

- Rent (Northern Ireland) Order 1978 (S.I. 1978/1050 (N.I. 20))

- Housing (Northern Ireland) Order 1983 (S.I. 1983/1118 (N.I. 15))

- Insolvency (Northern Ireland) Order 1989 (S.I. 1989/2405 (N.I.19))

Part 3 - Transitional arrangements

767.     This Part provides that all references to rights of occupation and matrimonial home rights (within the meaning of the Family Law (Miscellaneous Provisions) (Northern Ireland) Order 1984 and the 1998 Order respectively) in any enactment, instrument and document shall be read, so far as is necessary for continuing the effect of the enactment, instrument or document as being or including a reference to home rights under the 1998 Order as amended by this Schedule. This Part also provides that all references to home rights before the Schedule is brought into force shall be read as including rights of occupation and matrimonial home rights without the amendments made by the Schedule. Therefore the rights conferred on civil partners by this Schedule will take effect from the date the Schedule is brought into force and are not retrospective.

768.     This Part further provides that all references to a matrimonial charge (within the meaning of Article 5(1) of the 1984 Order and the 1998 Order) in any enactment, instrument or document shall be read, so far as is necessary for continuing the effect of the enactment, instrument or document as being or including a reference to a matrimonial or civil partnership charge under, or within the meaning of the 1998 Order as amended by this Schedule. This Part provides that all references to a matrimonial or civil partnership charge before the Schedule is brought into force shall be read as a matrimonial charge without the amendments made by the Schedule.

Schedule 21 - Meaning of overseas relationship: specified relationships

769.     This Schedule lists the relationships in other countries or territories which are "specified relationships" for the purposes of clause 204. Relationships falling within the descriptions in Schedule 21 come within the definition of an "overseas relationship" in clause 204, but only if they are registered by two people of the same sex who are not already party to another civil partnership or lawful marriage. If these other requirements of clause 204 are met, such relationships can therefore be treated as civil partnerships as set out in clauses 207 to 210 (subject to meeting the requirements of those clauses). The Schedule can be amended by subordinate legislation using the power contained in clause 205.

Schedule 22 - References to step-children, etc. in Acts of Parliament

770.     This Schedule lists the references in existing Acts to "step" relationships and "in-laws", to which clause 238 is to apply. This Schedule may be amended under the power in clause 239.

Schedule 23 - References to step-children, etc. in Northern Ireland legislation

771.     This Schedule lists the references in existing Northern Ireland legislation to which the statutory interpretation provisions of clause 238 apply. This Schedule may be amended under the power in clause 240.

Schedule 24 - Social security, child support and tax credits

772.     For the purpose of child support, social security and tax credits legislation amended, the intention is that, in general, couples in a civil partnership are treated in the same way as married couples and that same-sex couples who are not in a civil partnership but who are living together as if they were civil partners are treated in the same way as opposite-sex unmarried couples who are living together as husband and wife.

Part 1 - Amendments of the Child Support Act 1991 (c. 48) and Child Support Act 1995 (c.34).

773.     Paragraphs 1 to 5 and 113 to 114 amend the Child Support Acts to ensure that civil partners are treated in the same way as members of a married couple. The amendments also ensure that a parent who is living together with a same-sex partner as if they were civil partners is treated, for the purposes of child support maintenance, in the same way as a parent who is living with an opposite-sex partner as if they were husband and wife. (For the meaning of "living together as if they were civil partners", see commentary on Paragraphs 38 to 42, below.)

Part 2 - Amendments of the Child Support (Northern Ireland) Order 1991 (S.I. 1991/2628 (N.I. 23))

774.     Paragraph 6 amends Article 3(2) of the Child Support (Northern Ireland) Order 1991 ("CSO 1991"). The amendments provide for persons who are or have been civil partners to be excluded from the definition of "child" for the purposes of CSO 1991 in the same way as persons who are or have been married.

775.     Paragraph 7 amends Article 17(7) of CSO 1991. This amendment extends the rule against self-incrimination, as it applies to married persons, to civil partners, where an inspector questions a person or requires that person to produce evidence in exercise of his powers under Article 17.

776.     Paragraphs 8 to 10 amend paragraph 6(5)(b) (old scheme) and 10C (new scheme) of Schedule 1 to CSO 1991. These definitions are central to the operation of the legislation and go directly to the purposes of the Order, which is the provision of child support maintenance. The amendments will ensure that same-sex civil partners and same-sex couples living together as if they were civil partners will be treated in the same way as opposite-sex couples living together in the same household.

Part 3 - Amendments of the Social Security Contributions and Benefits Act 1992 (c.4)

777.     Paragraphs 11 to 49 amend the Social Security Contributions and Benefits Act 1992.

778.     Paragraph 11 amends the description in section 20 of category B retirement pension as a contributory benefit to reflect the fact that civil partners will be entitled like spouses.(see commentary on Paragraphs 21 to 30 below)

779.     Paragraphs 12 and 13, dealing with incapacity benefit, provide for taking account of contributions of a deceased civil partner and disregarding certain increases for civil partners in state retirement pension.

780.     Paragraphs 14 to 20 ensure that surviving civil partners are eligible (in the same way as spouses) for bereavement payment, bereavement allowance and widowed parent's allowance on the basis of their deceased civil partner's National Insurance contribution record. They also extend the rule that prevents certain bereavement benefits (and the widows' benefits which continue to be paid to women widowed before April 2001) from being paid if the survivor starts to live together as husband and wife with a person of the opposite sex to the situation where the survivor starts to live together as if they were civil partners with a person of the same sex. (For the meaning of "living together as if they were civil partners", see commentary on Paragraphs 38 to 42 below.) Further, they extend the rule that entitlement to these benefits ceases if the person remarries to cases where the person forms a new civil partnership.

781.     Paragraphs 21 to 30 and 46 extend state pension rights to civil partners. Currently, a married woman (but not a married man) can use her husband's National Insurance contribution record to qualify for a basic state pension when they have both reached state pension age. Civil partners (like married men) will be able to qualify for these pensions when their civil partners who were born on or after 6 April 1950 reach state pension age. Because of the difference in state pension ages, this means that female civil partners will qualify from 2010 onwards and male civil partners from 2015 onwards.

782.      Where a woman is widowed after reaching state pension age she can qualify for a state pension calculated as if her husband was entitled to it when he died, regardless of her husband's age on death. It consists of a basic pension plus additional pension (a percentage of SERPS depending on when the spouse reached pensionable age and 50 per cent of any State Second Pension). Until 2010 civil partners, like widowers, will only be able to receive these pensions if both spouses or civil partners are over state pension age when the first one dies. However, widowers and civil partners who reach pension age on or after 6 April 2010 will be able to qualify regardless of the age at which their wife or civil partner dies (i.e. on the same basis as widows).

783.     Where a spouse is widowed before reaching pension age a state pension can be awarded if a widow or widower at any time in the past was entitled to a Bereavement Allowance or Widowed Parent's Allowance when over age 45 but only as additional pension and, if aged 45 to 54 when widowed, it is reduced on a sliding scale. These provisions will apply to civil partners from the implementation date.

784.     Where a marriage or civil partnership has terminated, the contributions of the former spouse or civil partner may be substituted for the period of the marriage or civil partnership to allow a person to qualify for a basic state pension.

785.     Paragraph 31(a) amends section 77(6)(a)(ii) so that where a child in respect of whom Guardian's Allowance is payable is not living with the beneficiary, any contributions made by the civil partner of the beneficiary count towards the cost of providing for the child if the beneficiary and their civil partner are living together.

786.     Paragraph 31(b) extends the power in section 77(8)(a) to modify by regulations the circumstances in which the conditions of entitlement to Guardian's Allowance are satisfied in cases where a civil partnership has been dissolved.

787.     Paragraph 32 ensures that a woman's civil partner will be treated in the same way as her spouse for the purposes of determining whether adult dependency increases are payable with maternity allowance.

788.     Paragraphs 33 and 34 provide for civil partners to be treated in the same way as spouses for the purposes of determining whether adult dependency increases are payable with the state pension. This will apply from the date when the rules are equalised as between men and women in 2010.

789.     Paragraph 35 ensures that the rules set out in regulations that specify how to determine whether a person is maintaining another for the purposes of adult dependency increases will apply to civil partners as they do to spouses.

790.     Paragraph 36 provides for a voidable civil partnership which has been annulled to be treated for state pension purposes as a valid civil partnership which has been dissolved. This creates parity with the current position for marriage.

791.     Paragraph 37 amends the definition of relative to include a person related by civil partnership when determining whether a carer satisfies the conditions of entitlement for claiming Carer's Allowance.

792.     Paragraphs 38 to 42 amend the definition of terms relating to family membership within income support, housing and council tax benefits. In the case of a married or unmarried couple only one of them can claim these benefits and the other's needs and resources are also taken into account. For income support, benefit is only payable when neither one of the couple is in remunerative work (defined as 16 hours per week paid work for the claimant and 24 hours a week paid work for the claimant's partner). The amendments will ensure that same-sex civil partners are treated in the same way as married couples and that same-sex couples who are living together as if they were civil partners are treated in the same way as opposite-sex couples who are living together as husband and wife. Currently, unmarried couples who are living together as husband and wife are treated in the same way as married couples because otherwise they would benefit financially from choosing not to formalise their relationship. Similarly, the amendments ensure that a same-sex couple who are "living together as if they were civil partners" will be treated in the same way as a same-sex couple in a civil partnership. A same-sex couple will be regarded as "living together as if they were civil partners" for the purposes of the legislation if (but only if) they would, be regarded as living together as husband and wife were they instead two people of the opposite sex. This definition is to ensure that the body of case law that applies to those living together as husband and wife will also apply to those living together as civil partners.

793.     Family relationships will include those acquired by civil partnership as well as by marriage.

794.     Paragraph 43 amends section 143 (5) to allow the Child Benefit regulations to be amended in due course to allow contributions made, or expenditure incurred, by one civil partner towards the cost of providing for the child to be treated as made or incurred by the other civil partner with whom he or she is residing. This is necessary because the regulations currently provide that where one of two spouses living together is making contributions, or incurring expenditure in respect of the child, that contribution or expenditure may be treated as made or incurred by the other spouse.

795.     Paragraph 44(2) amends section 145A(2) so that where a child dies and within the prescribed period following the child's death the person entitled to Child Benefit in respect of the child also dies, the civil partner of the beneficiary, or if the beneficiary was a member of a cohabiting same-sex couple, the other member of the couple, will be entitled to child benefit for the remainder of the prescribed period.

796.      Paragraph 44(3) defines for the purposes of section 145A(2) the terms "civil partnership" and "cohabiting same-sex couple".

797.     Paragraph 44(4) inserts subsection 145A(6) which provides that two people of the same sex will be treated as living together as if they were civil partners if, but only if, they would be regarded as living together as husband and wife if they were instead two people of the opposite sex.

798.     Paragraph 45 amends the definition of "war widow's pension". These pensions will continue to act as qualifying benefits for the pensioners' Christmas Bonus when they become available to surviving civil partners.

799.     Paragraphs 47 to 48 provide for account to be taken of civil partners or persons living together as if they were civil partners when determining increases of disablement pension or industrial diseases benefit or termination of industrial death benefit for widows.

800.     Paragraph 49 amends paragraph 3 of Schedule 9 to the Act so except where regulations otherwise provide, a person is excluded from entitlement to Child Benefit where the child is a civil partner.

Part 4 - Amendments to the Social Security Administration Act 1992 (C. 5)

801.     Paragraphs 50 to 61 amend the Social Security Administration Act 1992.

802.     Paragraph 50 amends the definition of "couple" in section 2AA to align it with the new definition introduced into the Contributions and Benefits Act for the purposes of entitlement to the income-related benefits (see commentary on Paragraphs 38 to 42 above)

803.     Paragraph 51 extends to civil partners the special late claim provisions for bereavement benefits in cases where death is difficult to establish.

804.     Paragraph 52 extends the conditions under which mortgage interest payments are made within income support and jobseeker's allowance (income-based) to ensure that civil partners are treated in the same way as married couples and that same-sex couples who live together as if they were civil partners are treated in the same way as opposite-sex couples who live together as husband and wife.

805.     Paragraphs 53, 54 and 55 provide that the provisions relating to overlapping benefits and for the recovery of overpayments and social fund awards applicable to both members of a couple, regardless of which one is the claimant, will also apply to civil partners and same-sex couples who live together as if they were civil partners.

806.     Paragraph 56 provides that where maintenance payments are being collected on behalf of an income support or income-based jobseeker's allowance claimant, the same arrangements will apply to same-sex couples as currently apply to opposite sex couples. Where part or the whole of any payments are retained, they are disregarded in the calculation of the claimant's benefit.

807.     Paragraphs 57 and 58 extend the provisions on liability to maintain for income support and jobseeker's allowance (income-based) to civil partners. Where one spouse or civil partner claims, the other member of the couple may be required to make payments which offset some or all of the benefit paid unless or until the couple divorce or, as the case may be, dissolve their civil partnership.

808.     Paragraph 59 ensures that, like spouses, civil partners shall not be required to provide information which could incriminate their partner.

809.     Paragraph 60 amends the definition of "war widow's pension" for the purposes of allowing local authorities to disregard these pensions within the calculation of Council Tax Benefit, to reflect the fact that surviving civil partners will be able to qualify for these pensions.

810.     Paragraph 61 applies the same annual uprating rules to civil partners awarded a state pension on the basis of their deceased partner's contributions as currently apply to spouses. Where a person has in payment an additional State Pension on the basis of the contributions of a deceased civil partner as well as an additional State Pension based on their own contributions, the Uprating Order shall not apply in respect of the contributions of the deceased civil partner where the civil partner died in the tax year preceding the tax year in which the Uprating Order comes into force and the person's final relevant tax year was an earlier tax year. The Uprating Order shall not apply in respect of the contributions of the person where their final relevant tax year is the tax year preceding the tax year in which the Uprating Order comes into force and the deceased civil partner's final relevant year was an earlier tax year.

Part 5 - Amendments to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)

811.     Paragraphs 62 to 97 amend the Social Security Contributions and Benefits (Northern Ireland) Act 1992.

812.     Paragraph 62 amends section 20 to provide a revised description of Category B Retirement Pension "payable to a person by virtue of the contributions of a spouse or civil partner".

813.     Paragraph 63 amends section 30A dealing with the entitlement conditions for incapacity benefit where a person is over pension age. It extends the provision whereby account may be taken of the contributions of a deceased spouse to a deceased civil partner.

814.     Paragraph 64 amends section 30B dealing with the rate of incapacity benefit where a person is over pension age and disregarding certain increases for spouses or civil partners in state retirement pension.

815.     Paragraph 65 amends section 36 to ensure that surviving civil partners are eligible (in the same way as spouses) for bereavement payment on the basis of their deceased civil partner's National Insurance contribution record. Paragraph 65(3) extends the rule that prevents bereavement payments benefits from being paid if the survivor is living together as husband and wife with a person of the opposite sex to the situation where the survivor is living together as if they were civil partners with a person of the same sex.

816.     Paragraph 66 amends section 36A(2) so that sections 39A to 39C (provisions relating to widowed parent's allowance and bereavement allowance) apply to civil partners as well as spouses.

817.     Paragraph 67 amends section 37 to extend the rule whereby entitlement to widowed mother's allowance (which continues to be paid to women widowed before April 2001) ceases if a widow remarries to the situation where a widow forms a civil partnership.

818.     Paragraph 68 amends section 38 to extend the rule whereby entitlement to widow's pension (which continues to be paid to women widowed before April 2001) ceases if a widow remarries to the situation where a widow forms a civil partnership.

819.     Paragraph 69 amends section 39A to ensure that surviving civil partners are eligible (in broadly the same way as spouses) for widowed parent's allowance on the basis of their deceased civil partner's National Insurance contribution record. In order to be entitled the surviving civil partner must be entitled to child benefit or responsible for a child of the family or a woman who is pregnant by artificial means and was living with her deceased civil partner at the time of her death. Paragraphs 69(5) and 69(6) extend the rule that entitlement to widowed parent's allowance ceases if the survivor remarries, to cases where the survivor forms a new civil partnership. Paragraph 69(7) extends the rule that prevents widowed parent's allowance from being paid if the survivor is living together as husband and wife with a person of the opposite sex to the situation where the survivor is living together as if they were civil partners with a person of the same sex.

820.     Paragraph 70 amends section 39B to ensure that surviving civil partners where there are no dependant children are eligible (in the same way as spouses) for bereavement allowance on the basis of their deceased civil partner's National Insurance contribution record. Paragraphs 70(4) and 70(5) extend the rule that entitlement to bereavement allowance ceases if the survivor remarries, to cases where the survivor forms a new civil partnership. Sub-paragraph (6) extends the rule that prevents bereavement allowance from being paid if the survivor is living together as husband and wife with a person of the opposite sex to the situation where the survivor is living together as if they were civil partners with a person of the same sex.

821.     Paragraph 71 amends section 39C to ensure that weekly bereavement benefits will be calculated in the same way for surviving civil partners as for surviving spouses.

822.     Paragraph 72 amends section 46 to ensure that where a deceased civil partner dies under pension age additional pension payable with widowed parent's allowance or state pension is calculated in the same way as for spouses.

823.     Paragraph 73 amends section 48 so that where a marriage or civil partnership has terminated, the contributions of the former spouse or civil partner may be substituted for the period of the marriage or civil partnership to allow a person to qualify for a basic state pension. Where a person has been married more than once, this applies only to the last marriage or civil partnership.

824.     Paragraph 74 amends section 48A. Currently, a married woman (but not a married man) can use her husband's National Insurance contribution record to qualify for a lower rate (60 per cent) basic state pension when they have both reached state pension age. Amendments to this section ensure that civil partners (like married men) will be able to qualify for these pensions when their civil partners or wives who were born on or after 6 April 1950 reach state pension age. Because of the difference in state pension ages, this means that female civil partners will qualify from 2010 onwards and male civil partners from 2015 onwards. Where one spouse or civil partner dies after qualifying for these pensions, the rate increases to the full standard rate of basic pension plus at least half of any additional pension to which the deceased spouse or civil partner was entitled.

825.     Paragraph 75 amends section 48B to provide that civil partners who reach pension age on or after 6 April 2010 will be able to qualify for a state pension by virtue of the contributions of their deceased civil partner, consisting of a basic pension plus additional pension (a percentage of SERPS depending on when the spouse reached pensionable age and 50 per cent of any State Second Pension).

826.     Paragraph 76 amends section 48BB to provide for civil partners whose partners die before reaching pension age to be able to receive a state pension at any time if in the past they were entitled to a Bereavement Allowance or Widowed Parent's Allowance when over age 45 and have not married or formed a civil partnership following the death. This is payable only as additional pension and, if age 45 to 54 when bereaved, it is reduced on a sliding scale. (These provisions will apply to civil partners from the implementation date).

827.     Paragraph 77 amends section 51 to provide for civil partners to be able to receive a state pension based on their deceased civil partner's contribution record if both civil partners are over state pension age when the first one dies. This provision will apply to civil partners who reach pensionable age between the implementation date and 5 April 2010. Thereafter section 48B applies.

828.     Paragraph 78 amends section 51A so that where a civil partner is entitled to a reduced-rate category A state pension and a category B (lower rate) state pension, the category A entitlement can be topped-up to the rate of a full category B (lower rate) state pension.

829.     Paragraph 79 amends section 52 so that where a civil partner is entitled to a reduced-rate category A state pension and a category B state pension payable by virtue of a deceased civil partner's contribution record, the category A entitlement can be topped-up to the rate of a full standard category B basic state pension and any additional pension can be added up to the prescribed maximum.

830.     Paragraph 80 amends section 60 so that where a civil partner dies as a result of an industrial injury or industrial disease and he has an incomplete contribution record, the contribution conditions are taken to be satisfied for the purpose of his surviving civil partner's entitlement to any bereavement benefit or category B state pension.

831.     Paragraph 81 amends section 62 to ensure that the regulations that keep the Graduated Retirement Benefit scheme in place may be amended to provide for surviving civil partners to be able to inherit, like spouses, half of any Graduated Retirement Benefit to which their deceased civil partner was entitled, if they are both over pensionable age when the death occurs.

832.     Paragraph 82(a) amends section 77(6)(a)(ii) so that where a child in respect of whom Guardian's Allowance is payable is not living with the beneficiary, any contributions made by the civil partner of the beneficiary count towards the cost of providing for the child if the beneficiary and their civil partner are living together.

833.     Paragraph 82(b) extends the power in section 77(8)(a) to modify by regulations the circumstances in which the conditions of entitlement to Guardian's Allowance are satisfied in cases where a civil partnership has been dissolved.

834.     Paragraph 83 amends section 82 to ensure that a woman's civil partner will be treated in the same way as her spouse for the purposes of determining whether adult dependency increases are payable with maternity allowance.

835.     Paragraph 84 amends section 83A to provide for civil partners to be treated in the same way as spouses for the purposes of determining whether adult dependency increases are payable with the state pension, from the date when the rules are equalised as between men and women in 2010.

836.     Paragraph 85 amends section 85 to provide for adult dependency increases to be payable with category A retirement pension in respect of an adult childminder who is not the civil partner of the pensioner. (Provision is made only in respect of category A retirement pension because civil partners will not be able to qualify for category C retirement pensions as they are for people who were already over pensionable age in 1948).

837.     Paragraph 86 amends section 114 to ensure that the rules set out in regulations that specify how to determine whether a person is maintaining another for the purposes of adult dependency increases will apply to civil partners as they do to spouses.

838.     Paragraph 87 amends section 120 to provide for a voidable civil partnership which has been annulled to be treated for state pension purposes as a valid civil partnership which has been dissolved. This creates parity with the current position for marriage.

839.     Paragraph 88 amends the definition of "relative" in section 121 to include a person related by civil partnership when determining whether a carer satisfies the conditions of entitlement for claiming Carer's Allowance. Paragraph 88(3) inserts a new definition of "living together" in section 121 to ensure that, for the purposes of social security benefits, a couple who are "living together as if they were civil partners" will be treated in the same way as a couple in a civil partnership. A same-sex couple will be regarded as "living together as if they were civil partners" for the purposes of the legislation if (but only if) they would, if of opposite sexes, be regarded as living together as husband and wife.

840.     Paragraph 89 amends section 123 by replacing references to "married or unmarried couple" with references to "couple". Together with paragraph 92 which inserts a definition of couple", these amendments ensure that same-sex couples will be treated in the same way as married couple and opposite-sex unmarried couples living together as husband and wife for the purposes of entitlement to Income support. In the case of a couple only one of them can be entitled to Income Support and the other's needs and resources are also taken into account. Benefit is only payable when neither one of the couple is in remunerative work (defined as 16 hours per week paid work for the claimant and 24 hours a week paid work for the claimant's partner).

841.     Paragraph 90 amends section 125 to ensure that where one or both members of a same-sex couple are involved in a trade dispute Income support will be calculated in the same way as for a married couple or an opposite-sex unmarried couple living together as husband and wife.

842.     Paragraph 91 amends section 126 to ensure that on return to work following involvement in a trade dispute same-sex couples will be treated the same as married couples or an opposite-sex unmarried couples living together as husband and wife for the purposes of Income Support.

843.     Paragraph 92 inserts a new definition in section 133 so that for the purpose of Part 7 (income-related benefits) the term "couple" includes married couples, opposite-sex unmarried couples living together as husband and wife and same-sex couples who are civil partners or living together as if they were civil partners.

844.     Paragraph 93 amends section 139 (5) to allow the Child Benefit regulations to be amended in due course to allow contributions made, or expenditure incurred, by one civil partner towards the cost of providing for the child to be treated as made or incurred by the other civil partner with whom he or she is residing. This is necessary because the regulations currently provide that where one of two spouses living together is making contributions, or incurring expenditure in respect of the child, that contribution or expenditure may be treated as made or incurred by the other spouse.

845.     Paragraph 94(2) amends section 141A(2) so that where a child dies and within the prescribed period following the child's death the person entitled to Child Benefit in respect of the child also dies, the civil partner of the beneficiary, or if the beneficiary was a member of a cohabiting same-sex couple, the other member of the couple, will be entitled to child benefit for the remainder of the prescribed period.

846.      Paragraph 94(3) defines for the purposes of section 141A(2) the terms "civil partnership" and "cohabiting same-sex couple".

847.     Paragraph 94(4) inserts subsection 141A(6) which provides that two people of the same sex will be treated as living together as if they were civil partners if, but only if, they would be regarded as living together as husband and wife if they were instead two people of the opposite sex.

848.     Paragraph 95(2) amends section 146 so that the definition of "war widow" reflects the fact that certain war pensions will become available to surviving civil partners and they will continue to act as qualifying benefits for the pensioners' Christmas Bonus. Paragraph 95(3) amends section 146 so that references to "couple" in Part 10 (Christmas Bonus) include same-sex couples.

849.     Paragraph 96 amends Schedule 4A to provide that the calculation of State Second Pension for surviving civil partners will be the same as for surviving spouses.

850.     Paragraph 97 amends Schedule 7 to provide for account to be taken of civil partners or two persons of the same-sex living together as if they were civil partners when determining increases of disablement pension or termination of industrial death benefit for widows.

851.      Paragraph 98 amends paragraph 3 of Schedule 9 to the Act so except where regulations otherwise provide, a person is excluded from entitlement to Child Benefit where the child is a civil partner.