# Civil Partnership Act 2004, Paragraph 140


(1) In section 9(1)(a) (joint and several liability for council tax of married couple resident in same dwelling), after “is married to” insert “ , or is the civil partner of, ”.
(2) After section 9(3) insert—
“(4) For the purposes of this section two persons are civil partners of each other if they are of the same sex and either—
(a) they are civil partners of each other; or
(b) they are not civil partners of each other but are living together as if they were civil partners.”
(3) In section 18(1)(b) (power to make regulations to deal with death of a person liable for council tax as a spouse under section 9), after “spouse” insert “ or civil partner ”.

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Source: https://www.legislation.gov.uk/ukpga/2004/33/schedule/27/paragraph/140 (the official version)
Page: https://openlegislation.uk/civil-partnership-act-2004/schedule-27/paragraph-140
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.