Commentary on Sections Overview Overview Section 1011: References to married persons, or civil partners, living together
3085.This section is based on section 282 of ICTA.
3086.It explains that married couples and civil partners are treated as living together unless they are separated under a court order, under a deed of separation or in fact separated in circumstances where the separation is likely to be permanent.
3087.This rule applies in particular in relation to married couple’s allowance (Chapter 3 of Part 3) and to jointly held property (Chapter 3 of Part 14).