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3. (1) For the purposes of these Regulations, a person (“A”) discriminates against another person (“B”) if—
(a)on grounds of religion or belief, A treats B less favourably than he treats or would treat other persons; or
(b)A applies to B a provision, criterion or practice which he applies or would apply equally to persons not of the same religion or belief as B, but—
(i)which puts or would put persons of the same religion or belief as B at a particular disadvantage when compared with other persons,
(ii)which puts B at that disadvantage, and
(iii)which A cannot show to be a proportionate means of achieving a legitimate aim.
(2) The reference in paragraph (1)(a) to religion or belief does not include A’s religion or belief.
(3) A comparison of B’s case with that of another person under paragraph (1) must be such that the relevant circumstances in the one case are the same, or not materially different, in the other.
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