• Nam Nguyen

      By Nam Nguyen
      adultery <=>ti. An act of sexual intercourse between a male and female not married to each other, when at least one of them is married to someone else. Intercourse for this purpose means penetration of the vagina by the penis; any degree of penetration will suffice (full penetration is not necessary). Adultery is one of the five facts that a petitioner may rely on under the Matrimonial Causes Act 1973as evidence to show that the marriage has irretrievably broken down. However, in addition to the adultery, the petitioner must show that she or he finds it intolerable to live with the respondent. See DIVORCE. advance corporation tax (ACT) <=>A form of *corporation tax payable by a company on its qualifying distributions from April 1973until April 1999, when it was abolished.