{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-52",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-52.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/45/paragraph/52",
  "kind": "paragraph",
  "number": "52",
  "heading": null,
  "text": "(1) This paragraph applies for the purposes of paragraphs 44 to 51.\n(2) A reference to “the previous tax year” is to the tax year preceding the relevant year.\n(3) A reference to “the next tax year” is to the tax year following the relevant year.\n(4) “Partner”, in relation to the taxpayer, means—\n(a) a husband or wife or civil partner, or\n(b) if the taxpayer and another person are living together as if they were a married couple or civil partners, that other person, ...\n(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(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—\n(a) if the first figure after the decimal point is 5 or more, round the appropriate number up to the nearest whole number,\n(b) otherwise, round it down to the nearest whole number.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/52",
    "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."
}