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(1)For the purposes of this Chapter, an infant's parents are to be treated as living with each other unless—
(a)they are separated under an order of a court of competent jurisdiction, or by deed of separation, or
(b)they are in fact separated in such circumstances that the separation is likely to be permanent.
(2)Where a parent appeals against any assessment or decision on a claim on the grounds that an infant was not, or was, in his or her actual custody for any period, or was or was not for any period in the actual custody of the other parent, the other parent shall be entitled to appear and be heard on that question by the Commissioners hearing the appeal; and, as respects that question—
(a)if the other parent does so appear, the determination of the Commissioners shall for the purposes of income tax be final and conclusive against him or her, save that he or she shall have the same right as the appellant to require the statement of a case for the opinion of the High Court, and
(b)the determination of the Commissioners shall also be final and conclusive against the other parent if he or she fails without reasonable cause to appear.
(3)A trustee shall, on being so required in writing by a parent of any beneficiary under the trust, give to the parent details of the trust income arising to the beneficiary for any year of assessment during or for any part of which the beneficiary is an infant.
(4)In this Chapter—
" infant " means a person who has not attained the age of eighteen,
" parent " means, in relation to an infant who has been adopted, a parent by adoption (with references to the father and the mother of an infant construed accordingly), and references to adoption include references to adoption under the law of any territory outside the United Kingdom.
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