16. In section 9 of the Local Government Finance Act 1992(1), for subsections (3) and (4) substitute—
“(3) For the purposes of this section, two persons are to be treated as married to, or civil partners of, each other if they are living together as if they were a married couple or civil partners.”.
1992 c. 14. Section 9(4) was inserted by the Civil Partnership Act 2004, Schedule 27, paragraph 140.