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).
Commentary on Sections Overview Overview Section 1011: References to married persons, or civil partners, living together