Paragraph 52

United Kingdom

(1)

This paragraph applies for the purposes of paragraphs 44 to 51.

(2)

A reference to “the previous tax year” is to the tax year preceding the relevant year.

(3)

A reference to “the next tax year” is to the tax year following the relevant year.

(4)

“Partner”, in relation to the taxpayer, means—

(a)

a husband or wife or civil partner, F1or

(b)

if the taxpayer and another person are living together F2as if they were a married couple or civil partners, that other person, F3...

(c)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)

If calculation of the appropriate number results in a number of days that is not a whole number, the appropriate number is to be rounded up or down as follows—

(a)

if the first figure after the decimal point is 5 or more, round the appropriate number up to the nearest whole number,

(b)

otherwise, round it down to the nearest whole number.

Annotations

Textual amendments

F1: Word in Sch. 45 para. 52(4)(a) inserted (2.12.2019) by The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458), reg. 1(2), Sch. 3 para. 36(3)(a)
F2: Words in Sch. 45 para. 52(4)(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(3)(b)
F3: Sch. 45 para. 52(4)(c) and word omitted (2.12.2019) by virtue of The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458), reg. 1(2), Sch. 3 para. 36(3)(c)