General rules for construing Cases 1 to 8U.K.
52(1)This paragraph applies for the purposes of paragraphs 44 to 51.U.K.
(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, [F1or]
(b)if the taxpayer and another person are living together [F2as if they were a married couple or civil partners], that other person, F3...
F3(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.
Textual Amendments
F1Word in Sch. 45 para. 52(4)(a) inserted (2.12.2019) by The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458), reg. 1(2), Sch. 3 para. 36(3)(a)
F2Words in Sch. 45 para. 52(4)(b) substituted (2.12.2019) by The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458), reg. 1(2), Sch. 3 para. 36(3)(b)
F3Sch. 45 para. 52(4)(c) and word omitted (2.12.2019) by virtue of The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458), reg. 1(2), Sch. 3 para. 36(3)(c)