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The Civil Partnership (Opposite-sex Couples) Regulations 2019

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There are currently no known outstanding effects for the The Civil Partnership (Opposite-sex Couples) Regulations 2019, Paragraph 29. Help about Changes to Legislation

Income Tax Act 2007U.K.

This section has no associated Explanatory Memorandum

29.—(1) The Income Tax Act 2007(1) is amended as follows.

(2) In section 733A(2), for subsection (8) substitute—

(8) For the purposes of subsection (7), 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..

(3) In section 809ZQ(2)(3), in the inserted subsection (9), for paragraphs (a) and (b) substitute—

(a)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, and.

(4) In section 809M(3)(4), for paragraphs (a) and (b) substitute—

(a)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. 29 in force at 2.12.2019, see reg. 1(2)

(2)

Section 733A was added by the Finance (No. 2) Act 2017 (c. 32), Schedule 8, paragraph 36.

(3)

Section 809ZQ was added by the Finance Act 2011, Schedule 3, paragraph 1.

(4)

Section 809M was added by the Finance Act 2008 (c. 9), Schedule 7, paragraph 1.

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