Income Tax (Earnings and Pensions) Act 2003

[F1681GMeaning of “partner”U.K.

This section has no associated Explanatory Notes

(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). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]