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Marriage equality
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70. The Principal Act is amended—
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(a) in section 2 by inserting the following after subsection (3A):
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“(3B) In the Tax Acts, any reference, howsoever expressed, to an individual or a claimant—
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(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
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(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.”,
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(b) in section 5 by inserting the following after subsection (1):
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“(1A) In the Capital Gains Tax Acts, any reference, howsoever expressed, to an individual—
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(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
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(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.”,
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and
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(c) in section 1019 by deleting subsection (6).
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