(1A)This subsection applies to a person if the deceased died on or after 1st January 1996 and, during the whole of the period of two years ending immediately before the date when the deceased died, the person was living—
I'm sure your quoting of this rule is 100% correct, but the rule itself makes no real sense to me.
If it means that, after 23 months with somebody, you're entitled to nothing, but after 24 months, you're treated as married, what's the point of marriage?
How can they arbitrarily set the post at two year's cohabiting? What if your name isn't on the mortgage/tenancy agreement, but you've spent every night there for 20 years; or if your name is on the mortgage/tenancy agreement, but you split acrimoniously 20 years ago and nobody changed it, through inertia or for tax purposes - or even abusively refused consent to do so?
This also rides roughshod over the people who, for whatever personal reasons, categorically decide that marriage is not for them and thus do not wish to be treated as married - and is effectively forcing people in that position to prematurely end an otherwise-happy relationship in order to retain their single rights.
Surely, a clearly-defined way is needed, by which people who wish to have their relationship legally recognised can do so; and which those who don't wish for this can freely decide not to. This is what we call marriage, no?