Paragraph 99 Council Tax (Reductions for Annexes) (England) Regulations 2013I1

In regulation 3(3)(b)(iii) of the Council Tax (Reductions for Annexes) (England) Regulations 2013^f1, for sub-paragraph (bb) substitute—

“(bb)

a relationship between two persons living together as if they were a married couple or civil partners shall be treated as a relationship by marriage or civil partnership;”.