{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-681G",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-681G.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/681G",
  "kind": "section",
  "number": "681G",
  "heading": "Meaning of “partner”",
  "text": "(1) For the purposes of this Chapter a person is a “partner” of another person at any time if either condition A or condition B is met at that time.\n(2) Condition A is that the persons are married to, or civil partners of, each other and are neither—\n(a) separated under a court order, nor\n(b) separated in circumstances in which the separation is likely to be permanent.\n(3) Condition B is that the persons are not married to, or civil partners of, each other but are living together as if they were a married couple or civil partners.\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/681G",
    "retrieved_at": "2026-10-29T09:18:42.395488+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."
}