Paragraph 49 I1

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), ”.

Annotations

Commencement

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