The Stamp Duty (Exempt Instruments) Regulations 19872

1

The Stamp Duty (Exempt Instruments) Regulations 19872 shall be amended as follows.

2

In the Schedule —

a

in paragraph D, after “spouse” insert “or civil partner”,

b

after paragraph G insert —

  • GG. The conveyance or transfer of property on and in consideration only of the formation of a civil partnership to a party to the civil partnership (or his nominee) or to trustees to be held on the terms of a settlement made in consideration only of the civil partnership.

c

in paragraph H —

i

after “(1)” insert “or (1A)”, and

ii

after “divorce” insert “or dissolution of civil partnership”.