Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Social Welfare Consolidation Act 2005 section 123A
Qualified cohabitant
Section 123A defines who qualifies as a "qualified cohabitant" for the purposes of the bereaved partner's pension, setting out the duration requirements, the factors the Minister must consider, and the circumstances in which cohabitants living apart may still qualify.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.