Section 67(7)
If the effect of a relevant matter on a person (A) differs according to the effect it has on a person of the same sex as A, according to whether A is married, in a civil partnership, or for some other reason due to A’s family status, a comparison for the purposes of this section of the effect of that matter on persons of the opposite sex must be with a person of the opposite sex to A who is in the same position as A and in particular— where A is married to, or the civil partner of, someone of the opposite sex, A is to be compared to a person of the opposite sex to A (“B”) where B is married to or (as the case may be) the civil partner of someone of the opposite sex to B; where A is married to, or the civil partner of, someone of the same sex, A is to be compared to B where B is married to or (as the case may be) the civil partner of someone of the same sex as B.
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Source: legislation.gov.uk · retrieved 2026-09-04