SCHEDULES

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

2 (1) In paragraph [F1 1(2)(c)] above “child” includes a stepchild and an illegitimate child. E+W

(2) For the purposes of paragraph [F2 1(2)(e)] above a person living with another as that person’s husband or wife shall be treated as that person’s spouse.

[F3 (3) 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.]

Textual Amendments

F1 Words in Sch. 5 para. 2(1) substituted (27.2.2007) by Charities Act 2006 (c. 50), s. 79(2), Sch. 8 para. 178(5)(a); S.I. 2007/309, art. 2, Sch.

F2 Words in Sch. 5 para. 2(2) substituted (27.2.2007) by Charities Act 2006 (c. 50), s. 79(2), Sch. 8 para. 178(5)(b); S.I. 2007/309, art. 2, Sch.

F3 Sch. 5 para. 2(3) added (27.2.2007) by Charities Act 2006 (c. 50), s. 79(2), Sch. 8 para. 178(5)(c); S.I. 2007/309, art. 2, Sch.