Section 681G — Income Tax (Earnings and Pensions) Act 2003: Meaning of “partner”

Meaning of “partner” 681G 1 For the purposes of this Chapter a person is a “partner” of another person at any time if either condition A or condition B is met at that time.

2 Condition A is that the persons are married 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 not married to, or civil partners of, each other but are living together as if they were a married couple or civil partners . 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .