16(1)This paragraph applies where a civil partnership is converted into a marriage under section 9.E+W
(2)For the purposes of section 48A of, and paragraph 5A(1)(b) of Schedule 3 to, the Social Security Contributions and Benefits Act 1992—
(a)the civil partnership is to be treated as having subsisted during the period that begins with the day when it was formed and ends with the day before the conversion day, and
(b)the marriage is to be treated as subsisting only from the conversion day.
(3)In this paragraph “conversion day” means the day when the civil partnership is converted into a marriage.
Commencement Information
I1Sch. 4 para. 16 in force at 10.12.2014 by S.I. 2014/3169, art. 2