Section 681G Meaning of “partner”F1

United Kingdom

(1)

For the purposes of this Chapter a person is a “partner” of another person at any time if F2either condition A or condition B is met at that time.

(2)

Condition A is that the persons are F3married to, or civil partners of, each other and are neither—

(a)

separated under a court order, nor

(b)

separated in circumstances in which the separation is likely to be permanent.

(3)

Condition B is that the persons are F4not married to, or civil partners of, each other but are living together as if they were a married couple or civil partners.

(4)

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

(5)

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

Annotations

Textual amendments

F1: Pt. 10 Ch. 8 inserted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by Finance Act 2012 (c. 14), Sch. 1 para. 1
F2: Words in s. 681G(1) substituted (2.12.2019) by The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458), reg. 1(2), Sch. 3 para. 25(5)(a)
F3: Words in s. 681G(2) substituted (2.12.2019) by The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458), reg. 1(2), Sch. 3 para. 25(5)(b)
F4: Words in s. 681G(3) substituted (2.12.2019) by The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458), reg. 1(2), Sch. 3 para. 25(5)(c)

Notes on Part 10

Textual amendments

F1: Word in Pt. 10 heading inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2026 (c. 11), Sch. 10 paras. 1(2), 5