Corporation Tax Act 2010 section 1116

References to married persons, or civil partners, living together

Section 1116 defines when married persons or civil partners are treated as "living together" for the purposes of Part 22 of the Act.

• Married couples and civil partners are presumed to be living together for corporation tax purposes
• This presumption is overridden where the couple are separated under a court order
• The presumption is also overridden where the couple are separated under a formal deed of separation
• The presumption does not apply where the couple are in fact separated and the separation is likely to be permanent