103 Civil partnerships etc
Finance Act 2005 (2005 c 7) | Legislation

Part 6 Miscellaneous

103  Civil partnerships etc

(1)ÌýÌýÌýÌý In the case of any tax or duty, the Treasury may by regulations make provision for the purpose of securing that the events or persons specified in column 1 of the Table are treated in the same way as (or a similar way to) the corresponding events or persons specified in column 2 of the Table.

1ÌýÌýÌýÌý Events or persons2ÌýÌýÌýÌý Corresponding events or persons
1ÌýÌýÌýÌý The formation of a civil partnership.A marriage.
2ÌýÌýÌýÌý Persons who are, have been, or may in future be, civil partners of each other.Persons who are, have been, or may in future
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