Direct Tax Acts, Finance (No. 2) Act 2023
Chapter 1Income tax
1031P Interpretation (Chapter 1)
F(No.3)A11 s1(1)
[In this Part—
“cohabitant” has the same meaning as in section 172 of the Civil Partnership and Certain Rights and Obligat...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.