Statute
Section 1116 — Corporation Tax Act 2010: References to married persons, or civil partners, living together
Text of the provision Official document
References to married persons, or civil partners, living together 1116 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.
Official source: legislation.gov.uk
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