The Tax Credits Act 2002, Section 3(5A)

A couple means:

two people who are married to each other and are not:

separated under a court order, or

separated in circumstances in which the separation is likely to be permanent

two people who are not married to each other but are living together as if they were (LTAMC),

two people of the same sex who are civil partners of each other and are not:

separated under a court order, or

separated in circumstances in which the separation is likely to be permanent, or

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