# Finance Act 2013, Paragraph 52

Extent: E+W+S+N.I.

(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, or
(b) if the taxpayer and another person are living together as if they were a married couple or civil partners, that other person, ...
(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.

---
Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/45/paragraph/52 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-45/paragraph-52
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.