SCHEDULES
SCHEDULE 5MEANING OF “CONNECTED PERSONS” FOR PURPOSES OF SECTION 57(2)
2
(1)
In paragraph 1(2)(c) “child” includes a stepchild.
(2)
For the purposes of paragraph 1(2)(e) a person living with another as that person's F1spouse shall be treated as that person's spouse.
F2(3)
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