- Draft legislation
This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Tax and Civil Partnership Regulations 2005 No. 3229
63.—(1) Section 282A(1) (taxation of income of spouses: jointly held property) is amended as follows.
(2) In subsection (1), after “wife” insert “, or in the names of civil partners of each other,”.
(3) In subsection (2), after “wife” insert “, or neither of the civil partners,”.
(4) In subsection (3)(a), after “wife” insert “, or one of the civil partners,”.
(5) In subsection (4A)(a)(2), after “wife” insert “, or one of the civil partners,”.
(6) In subsection (5), after “wife” insert “, or one of the civil partners,”.
(7) In subsection (6), after “together” insert “, and references in this section to civil partners of each other are references to civil partners of each other living together”.
Sections 282A and 282B were inserted by section 34 of the Finance Act 1988.
Subsection 4A was inserted by section 91 of the Finance Act 2004.
The Whole Instrument you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Instrument you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Instrument without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Instrument without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Instrument you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Draft Explanatory Memorandum sets out a brief statement of the purpose of a Draft Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Draft Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: