Commentary on Sections Schedule 24 – Social security, child support and tax credits
789.For the purpose of child support, social security and tax credits legislation amended, the intention is that, in general, couples in a civil partnership are treated in the same way as married couples and that same-sex couples who are not in a civil partnership but who are living together as if they were civil partners are treated in the same way as opposite-sex unmarried couples who are living together as husband and wife.