Subsections (2) and (3) apply in the case of a civil partnership which results from the conversion of a marriage into a civil partnership under Part 3, 4 or 5 of the Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020.
Section 174(1) applies in relation to the civil partnership, but does so as if—
Section 175 applies in relation to the civil partnership as if—