# The Civil Partnership (Opposite-sex Couples) Regulations 2019, Paragraph 29: Income Tax Act 2007


(1) The Income Tax Act 2007 is amended as follows.
(2) In section 733A, 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.”.
(3) In section 809ZQ(2), 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”.
(4) In section 809M(3), 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,”.

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Source: https://www.legislation.gov.uk/ukdsi/2019/9780111190784/schedule/3/paragraph/29 (the official version)
Page: https://openlegislation.uk/draft-civil-partnership-opposite-sex-couples-regulations-2019/schedule-3/paragraph-29
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.