xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
Modifications etc. (not altering text)
C1Pt. 23 applied (with modifications) by 2003 c. 1, s. 554AC(3) (as inserted (with effect in accordance with Sch. 1 para. 14 of the amending Act) by Finance Act 2018 (c. 3), Sch. 1 para. 2)
Individuals who are married to, or are civil partners of, each other are treated for the purposes of this Part as living together unless—
(a)they are separated under an order of a court of competent jurisdiction,
(b)they are separated by a deed of separation, or
(c)they are in fact separated in circumstances in which the separation is likely to be permanent.