{
  "url": "https://openlegislation.uk/draft-tax-and-civil-partnership-no-2-regulations-2005/regulation-2",
  "json_url": "https://openlegislation.uk/draft-tax-and-civil-partnership-no-2-regulations-2005/regulation-2.json",
  "legislation": "ukdsi/2005/0110735307",
  "legislation_title": "The Tax and Civil Partnership (No. 2) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/draft-tax-and-civil-partnership-no-2-regulations-2005",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "The Stamp Duty (Exempt Instruments) Regulations 1987",
  "text": "(1) The Stamp Duty (Exempt Instruments) Regulations 1987 shall be amended as follows.\n(2) In the Schedule —\n(a) in paragraph D, after “spouse” insert “or civil partner”,\n(b) after paragraph G insert —\n“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\n(c) in paragraph H —\n(i) after “(1)” insert “or (1A)”, and\n(ii) after “divorce” insert “or dissolution of civil partnership”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1987/516."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2005/0110735307/regulation/2",
    "retrieved_at": "2026-10-30T15:21:55.879053+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}