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”.