140(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, ”.E+W
(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 ”.
Commencement Information
I1Sch. 27 para. 140 wholly in force at 5.12.2005; Sch. 27 para. 140 not in force at Royal Assent see s. 263; Sch. 27 para. 140(3) in force for certain purposes at 15.4.2005 by S.I. 2005/1112, art. 2, Sch. 1 and Sch. 27 para. 140 in force otherwise at 5.12.2005 by S.I. 2005/3175, art. 2(2)