There are currently no known outstanding effects for the Divorce, Dissolution and Separation Act 2020, Paragraph 53.
53U.K.In section 225B of the Taxation of Chargeable Gains Act 1992 (disposals in connection with divorce etc), in subsection (2)(b)(i)—
(a)for “an order or” substitute “ a divorce or nullity of marriage order, ”;
(b)after “marriage,” insert “ an order or decree ”;
(c)after “partnership, or” insert “ an order or decree ”.
Commencement Information
I1Sch. para. 53 in force at 6.4.2022 by S.I. 2022/283, reg. 2
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