Section 1011 References to married persons, or civil partners, living togetherC1C2
Individuals who are married to, or are civil partners of, each other are treated for the purposes of the Income Tax Acts as living together unless—
(a)
they are separated under an order of a court of competent jurisdiction,
(b)
they are separated by deed of separation, or
(c)
they are in fact separated in circumstances in which the separation is likely to be permanent.
Annotations
Modifications
- C1
S. 1011 applied (with effect in accordance with Sch. 16 para. 6 of the amending Act) by 2003 c. 14, Sch. 9A para. 6(5) (as inserted by Finance Act 2021 (c. 26), Sch. 16 para. 5)
- C2
S. 1011 applied (with effect in accordance with Sch. 16 para. 6 of the amending Act) by 2003 c. 14, Sch. 9A para. 12(4) (as inserted by Finance Act 2021 (c. 26), Sch. 16 para. 5)