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
”
.