Part 10U.K.Social security income

[F1CHAPTER 8U.K.High income child benefit charge

Textual Amendments

F1Pt. 10 Ch. 8 inserted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by Finance Act 2012 (c. 14), Sch. 1 para. 1

681GMeaning of “partner”U.K.

(1)For the purposes of this Chapter a person is a “partner” of another person at any time if [F2either condition A or condition B] is met at that time.

(2)Condition A is that the persons are [F3married to, or civil partners of,] each other and are neither—

(a)separated under a court order, nor

(b)separated in circumstances in which the separation is likely to be permanent.

(3)Condition B is that the persons are [F4not married to, or civil partners of, each other but are living together as if they were a married couple or civil partners].

F5(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F6(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

Textual Amendments