7. (1) The Principal Act is amended by substituting the following for section 37:

“Return of contributions — maintenance arrangements

37. Regulations may provide for the return of so much, if any, as may be prescribed subject to any conditions that may be prescribed, of any employment contribution, self-employment contribution, voluntary contribution, optional contribution or contribution under Chapter 5A or 5B of Part 2 paid by a contributor, in respect of any payment made by him or her under or pursuant to a maintenance arrangement—

(a) within the meaning of section 1025 of the Act of 1997 relating to a marriage, where the maintenance arrangement is for the benefit of the other party to the marriage, unless section 1026 of that Act applies in respect of that payment,

(b) within the meaning of section 1031J of the Act of 1997 relating to a civil partnership, where the maintenance arrangement is for the benefit of the other party to the civil partnership, unless section 1031K of that Act applies in respect of that payment, or

(c) within the meaning of section 1031Q of the Act of 1997 relating to a relationship between cohabitants, where the maintenance arrangement is for the benefit of the other cohabitant to the relationship.”.

(2) Section 137(1) (inserted by section 18 of the Act of 2010 and amended by section 26 of that Act) of the Principal Act is amended by substituting “spouse or civil partner” for “spouse, civil partner or cohabitant or civil partner”.

(3) Section 151 of the Principal Act is amended—

(a) in paragraph (c) by substituting “section 149(1)(c)(ii),” for “section 149(1)(c)(ii), and”, and

(b) by inserting the following after paragraph (c):

“(ca) specify the circumstances in which a person is to be regarded as a civil partner where he or she is not living with the other civil partner of the civil partnership for the purposes of section 149(1)(c)(iia), and”.