The Stamp Duty (Exempt Instruments) Regulations 1987

2.—(1) The Stamp Duty (Exempt Instruments) Regulations 1987(1) 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.”, and

(c) in paragraph H —

(i) after “(1)” insert “or (1A)”, and

(ii) after “divorce” insert “or dissolution of civil partnership”.

(1)

S.I. 1987/516.