Part 10Social security income

F1CHAPTER 8High income child benefit charge

681GMeaning of “partner”

(1)

For the purposes of this Chapter a person is a “partner” of another person at any time if F2either condition A or condition B is met at that time.

(2)

Condition A is that the persons are F3married to, or civil partners of, each other and are neither—

(a)

separated under a court order, nor

(b)

separated in circumstances in which the separation is likely to be permanent.

(3)

Condition B is that the persons are F4not married to, or civil partners of, each other but are living together as if they were a married couple or civil partners.

F5(4)

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F6(5)

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