43. In article 2(5) of the Council Tax (Exempt Dwellings) Order 1992(1), for paragraph (ii) substitute—
“(ii)a relationship between two persons living together as if they were a married couple or civil partners shall be treated as a relationship by marriage or civil partnership;”.
S.I. 1992/558, amended by S.I. 1997/656, 1998/291 and 2005/2865.