{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-32",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-32.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/45/paragraph/32",
  "kind": "paragraph",
  "number": "32",
  "heading": null,
  "text": "(1) P has a family tie for year X if—\n(a) in year X, a relevant relationship exists at any time between P and another person, and\n(b) that other person is someone who is resident in the UK for year X.\n(2) A relevant relationship exists at any time between P and another person if at the time—\n(a) P and the other person are husband and wife or civil partners and, in either case, are not separated,\n(b) P and the other person are living together as if they were a married couple or civil partners, or\n(c) the other person is a child of P's and is under the age of 18.\n(3) P does not have a family tie for year X by virtue of sub-paragraph (2)(c) if P sees the child in the UK on fewer than 61 days (in total) in—\n(a) year X, or\n(b) if the child turns 18 during year X, the part of year X before the day on which the child turns 18.\n(4) A day counts as a day on which P sees the child if P sees the child in person for all or part of the day.\n(5) “Separated” means separated—\n(a) under an order of a court of competent jurisdiction,\n(b) by deed of separation, or\n(c) in circumstances where the separation is likely to be permanent.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 45 para. 32(2)(b) substituted (2.12.2019) by The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458), reg. 1(2), Sch. 3 para. 36(2)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 45 para. 32 modified (22.7.2020) by Finance Act 2020 (c. 14), s. 109(8)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/32",
    "retrieved_at": "2026-10-29T09:08:06.076240+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}