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Finance Act 2003
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- UK Public General Acts
- 2003 c. 14
- SCHEDULE 3
- Transactions in connection with...
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Changes over time for: Cross Heading: Transactions in connection with dissolution of civil partnership etc
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- 05/12/2005- Amendment
- 07/12/2007
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Finance Act 2003, Cross Heading: Transactions in connection with dissolution of civil partnership etc is up to date with all changes known to be in force on or before 23 May 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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[F1Transactions in connection with dissolution of civil partnership etcU.K.
Textual Amendments
F1Sch. 3 para. 3A inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 174
3A.U.K.A transaction between one party to a civil partnership and the other is exempt from charge if it is effected —
(a)in pursuance of an order of a court made on granting in respect of the parties an order or decree for the dissolution or annulment of the civil partnership or their judicial separation;
(b)in pursuance of an order of a court made in connection with the dissolution or annulment of the civil partnership, or the parties' judicial separation, at any time after the granting of such an order or decree for dissolution, annulment or judicial separation as mentioned in paragraph (a);
(c)in pursuance of —
(i)an order of a court made at any time under any provision of Schedule 5 to the Civil Partnership Act 2004 that corresponds to section 22A, 23A or 24A of the Matrimonial Causes Act 1973, or
(ii)an incidental order of a court made under any provision of the Civil Partnership Act 2004 that corresponds to section 8(2) of the Family Law (Scotland) Act 1985 by virtue of section 14(1) of that Act of 1985;
(d)at any time in pursuance of an agreement of the parties made in contemplation of or otherwise in connection with the dissolution or annulment of the civil partnership, their judicial separation or the making of a separation order in respect of them.]
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