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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 31. Help about Changes to Legislation

Corporation Tax Act 2010U.K.

This section has no associated Explanatory Memorandum

31.—(1) The Corporation Tax Act 2010(1) is amended as follows.

(2) In section 939H(2), in the inserted subsection (10), 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.

Commencement Information

I1Sch. 3 para. 31 in force at 2.12.2019, see reg. 1(2)

(1)

2010 c. 4. Section 939H was added by the Finance Act 2011, Schedule 3, paragraph 2.

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