Divorce, Dissolution and Separation Act 2020 (c. 11)

SCHEDULE U.K. Minor and consequential amendments

PART 3 U.K. Amendments to other Acts

49 U.K. In the Finance Act 1985, in section 83 (transfers in connection with divorce, dissolution of civil partnership etc), in subsection (1)—

(a) in paragraph (a), for the words from “a decree” to “separation,” substitute “ an order or decree for their divorce, the annulment of the marriage or their judicial separation, ”;

(b) in paragraph (b), for “a decree,” substitute “ an order or decree for divorce, annulment or judicial separation as is mentioned in paragraph (a), ”.

Commencement Information

I1 Sch. para. 49 in force at 6.4.2022 by S.I. 2022/283, reg. 2