# The Tax and Civil Partnership (No. 2) Regulations 2005, Regulation 2: The Stamp Duty (Exempt Instruments) Regulations 1987


(1) The Stamp Duty (Exempt Instruments) Regulations 1987 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”.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110735307/regulation/2 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-no-2-regulations-2005/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.