Although classified by the Registrar General for Scotland as aformof religious marriage, humanism is not a religion, but a secular philosophy or belief system.
Since these tax rules only work on unwinding a legal marriage and not on any formof cohabitation, they remain a gross tax inequity the gay marriage debate has never thoroughly addressed.
If you like (and this is not strictly accurate in a legal sense but is good enough) there needs to be amarriageofform and function for there to be passing off.
He has suggested replacing register office marriages and civil partnerships with a new formof civil union to "strengthen the concept that marriage is a union between one man and one woman, to leave that to faith to implement".