SCHEDULES

SCHEDULE 27Minor and consequential amendments: general

Local Government Finance Act 1992 (c. 14)

I1140

1

In section 9(1)(a) (joint and several liability for council tax of married couple resident in same dwelling), after “is married to” insert “ , or is the civil partner of, ”.

2

After section 9(3) insert—

4

For the purposes of this section two persons are civil partners of each other if they are of the same sex and either—

a

they are civil partners of each other; or

b

they are not civil partners of each other but are living together as if they were civil partners.

3

In section 18(1)(b) (power to make regulations to deal with death of a person liable for council tax as a spouse under section 9), after “spouse” insert “ or civil partner ”.