"inspector", in relation to a notice, means any inspector who might reasonably be considered by the individual giving notice to be likely to be concerned with the subject matter of the notice or who declares himself or herself ready to accept the notice;
"nominated civil partner", in relation to a civil partnership, means the civil partner who is nominated for the purposes of this Chapter in accordance with section 1031D;
"other civil partner", in relation to a civil partnership, means the civil partner who is not the nominated civil partner.
(2) A civil partner shall be treated for income tax purposes as living with his or her civil partner unless they are in fact living separately in circumstances where reconciliation is unlikely.
(a) In this Chapter, references to the income of the other civil partner include references to any sum which apart from this Chapter would be included in computing that civil partner’s total income, and this Chapter shall apply i
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