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Legislation
Income Tax (Earnings and Pensions) Act 2003

CHAPTER 8 High income child benefit charge

  • Section 681B High income child benefit charge
  • Section 681C The amount of the charge
  • Section 681D Extension of charge in cases where child not living with claimant
  • Section 681E Special cases
  • Section 681F Alteration of income limit etc by Treasury order
  • Section 681G Meaning of “partner”
  • Section 681H Other interpretation provisions
  1. Chapter 8 · High income child benefit charge
  2. Meaning of “partner”

Section 681G | Meaning of “partner” F1

From legislation.gov.uk

(1)For the purposes of this Chapter a person is a “partner” of another person at any time if either condition A or condition B is met at that time.F2

(2)Condition A is that the persons are married to, or civil partners of, each other and are neither—F3

(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 not married to, or civil partners of, each other but are living together as if they were a married couple or civil partners.F4

(4)Repealed

(5)Repealed

Notes

  1. F1

    Pt. 10 Ch. 8 inserted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by Finance Act 2012 (c. 14), Sch. 1 para. 1

  2. F2

    Words in s. 681G(1) substituted (2.12.2019) by The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458), reg. 1(2), Sch. 3 para. 25(5)(a)

  3. F3

    Words in s. 681G(2) substituted (2.12.2019) by The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458), reg. 1(2), Sch. 3 para. 25(5)(b)

  4. F4

    Words in s. 681G(3) substituted (2.12.2019) by The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458), reg. 1(2), Sch. 3 para. 25(5)(c)

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