Section 350 Connected person: child, spouse and civil partner

In sections 118(2)(c), 188(1)(a), 200(1)(a) F1, 249(2)(a) and 280B(3)(a), “child” includes a stepchild F2....

F3For the purposes of sections 118(2)(e), 188(1)(b), 200(1)(b) F4, 249(2)(b) and 280B(3)(b), where two people are not married to, or civil partners of, each other but live together as if they were a married couple or civil partners, each of them is to be treated as the spouse or civil partner of the other.