Textual Amendments
F1Pt. 10 Ch. 8 inserted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by Finance Act 2012 (c. 14), Sch. 1 para. 1
(1)For the purposes of this Chapter a person is a “partner” of another person at any time if any of conditions A to D is met at that time.
(2)Condition A is that the persons are a man and a woman who are married to each other and are neither—
(a)separated under a court order, nor
(b)separated in circumstances in which the separation is likely to be permanent.
(3)Condition B is that the persons are a man and a woman who are not married to each other but are living together as husband and wife.
(4)Condition C is that the persons are two men, or two women, who are civil partners of each other and are neither—
(a)separated under a court order, nor
(b)separated in circumstances in which the separation is likely to be permanent.
(5)Condition D is that the persons are two men, or two women, who are not civil partners of each other but are living together as if they were civil partners.]