6U.K.In paragraph 10C of that Schedule (as substituted by section 1(3) of, and Schedule 1 to, the Child Support, Pensions and Social Security Act 2000 (c. 19)), for sub-paragraph (5) substitute—
“(5)In sub-paragraph (4)(a), “couple” means—
(a)a man and a woman who are married to each other and are members of the same household,
(b)a man and a woman who are not married to each other but are living together as husband and wife,
(c)two people of the same sex who are civil partners of each other and are members of the same household, or
(d)two people of the same sex who are not civil partners of each other but are living together as if they were civil partners.
(6)For the purposes of this paragraph, 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.”