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3. In section 146 (interpretation of Part 10), in subsection (2)—
(a)in the definition of “qualifying employment and support allowance”, for “a contributory allowance” substitute “an employment and support allowance”;
(b)in the appropriate place insert—
““couple” means—
a man and woman who are married to each other and are members of the same household;
a man and woman who are not married to each other but are living together as husband and wife otherwise than in prescribed circumstances;
two people of the same sex who are civil partners of each other and are members of the same household; or
two people of the same sex who are not civil partners of each other but are living together as if they were civil partners otherwise than in prescribed circumstances;”;
(c)after subsection (2) insert—
“(2A) For the purposes of this Part, two people of the same sex are to be regarded as living together as if they were civil partners if, but only if, they would be regarded as living together as husband and wife were they instead two people of the opposite sex.”
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