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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 sexual orientation, 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 sexual orientation as B, but—
(i)which puts or would put persons of the same sexual orientation 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) 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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