Regulation 5 Spouse and charity transfers

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

reg. 5(2)(a)(b) substituted for words by Finance Act 2025 Sch. 13 para. 40
reg. 5 Heading words inserted by Tax and Civil Partnership 2005 reg. 15(4)(c)
reg. 5(1) words inserted by Tax and Civil Partnership 2005 reg. 15(4)(a)(i)
reg. 5(1)(a) words inserted by Tax and Civil Partnership 2005 reg. 15(4)(a)(ii)
reg. 5(2) words inserted by Tax and Civil Partnership 2005 reg. 15(4)(b)

(1)

For the purposes of these Regulations, a spouse or charity transfer means any disposition (whether effected by will, under the law relating to intestacy or otherwise) of property comprised in a person’s estate—

(a)

subject to paragraph (2), to the person’s spouse within section 18(1) of the 1984 Act; and

(b)

subject to paragraph (3), to a charity within section 23(1) of the 1984 Act or for national purposes within section 25(1) of the 1984 Act.

(2)

A transfer is not a spouse transfer within paragraph (1)(a) if either spouse was not domiciled in the United Kingdom at any time prior to the transfer.

(3)

A transfer is not a charity transfer within paragraph (1)(b) if the property becomes comprised in a settlement as a result of the disposition.