Paragraph 27 Income Tax (Trading and Other Income) Act 2005I1
United Kingdom
In section 643H of the Income Tax (Trading and Other Income) Act 2005f1, for subsection (2) substitute—
“(2)For the purposes of subsection (1), two people living together as if they were a married couple or civil partners are treated as if they were spouses or civil partners of each other.”.
Annotations
Commencement
- I1
Sch. 3 para. 27 in force at 2.12.2019, see reg. 1(2)
Footnotes
- f1
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2005 c. 5. Section 643H was added by the Finance Act 2018, Schedule 10, paragraph 11.