SCHEDULES

SCHEDULE 5 Meaning of “connected person” for purposes of section 36(2)

2

1

In paragraph F21(2)(c) above “child” includes a stepchild and an illegitimate child.

2

For the purposes of paragraph F31(2)(e) above a person living with another as that person’s husband or wife shall be treated as that person’s spouse.

F13

Where two persons of the same sex are not civil partners but live together as if they were, each of them shall be treated for those purposes as the civil partner of the other.