This section sets out when persons are to be regarded as not forming a single household for the purposes of section 254.
Persons are to be regarded as not forming a single household unless—
For the purposes of subsection (2)(a) a person is a member of the same family as another person if—
For those purposes—
Regulations under subsection (2)(b) may, in particular, secure that a group of persons are to be regarded as forming a single household only where (as the regulations may require) each member of the group has a prescribed relationship, or at least one of a number of prescribed relationships, to any one or more of the others.
In subsection (5) "prescribed relationship" means any relationship of a description specified in the regulations.