Corporation Tax Act 2010

1116References to married persons, or civil partners, living togetherU.K.

This section has no associated Explanatory Notes

Individuals who are married to, or are civil partners of, each other are treated for the purposes of this Part as living together unless—

(a)they are separated under an order of a court of competent jurisdiction,

(b)they are separated by a deed of separation, or

(c)they are in fact separated in circumstances in which the separation is likely to be permanent.