Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Corporation Tax Act 2010

Chapter 8 Interpretation of Part

  • Section 1112 Arrangements between companies
  • Section 1113 “In respect of shares”
  • Section 1114 “In respect of securities”
  • Section 1115 “New consideration”
  • Section 1116 References to married persons, or civil partners, living together
  • Section 1117 Other interpretation
  1. Chapter 8 · Interpretation of Part
  2. References to married persons, or civil partners, living together

Section 1116 | References to married persons, or civil partners, living together

From legislation.gov.uk

Individuals who are married to, or are civil partners of, each other are treated for the purposes of this Part as living together unless—

(a)they are separated under an order of a court of competent jurisdiction,

(b)they are separated by a deed of separation, or

(c)they are in fact separated in circumstances in which the separation is likely to be permanent.

PreviousNext
PrivacyTerms