Paragraph 29 Income Tax Act 2007

The Income Tax Act 2007^f1 is amended as follows.

In section 733A^f2, for subsection (8) substitute—

“(8)

For the purposes of subsection (7), 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.”.

In section 809ZQ(2)^f3, in the inserted subsection (9), for paragraphs (a) and (b) substitute—

“(a)

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, and”.

In section 809M(3)^f4, for paragraphs (a) and (b) substitute—

“(a)

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,”.