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SCHEDULE 3U.K.Consequential and related amendments

PART 1U.K.Primary legislation

Income Tax (Trading and Other Income) Act 2005U.K.

27.  In section 643H of the Income Tax (Trading and Other Income) Act 2005(1), for subsection (2) substitute—

(2) For the purposes of subsection (1), two people living together as if they were a married couple or civil partners are treated as if they were spouses or civil partners of each other..

Commencement Information

I1Sch. 3 para. 27 in force at 2.12.2019, see reg. 1(2)

(1)

2005 c. 5. Section 643H was added by the Finance Act 2018, Schedule 10, paragraph 11.