Regulation 2 The Stamp Duty (Exempt Instruments) Regulations 1987

(1)

The Stamp Duty (Exempt Instruments) Regulations 1987^f1 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”.

Annotations

Footnotes

f1: S.I. 1987/516.