Finance (No. 3) Act 2011

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(2)

(3)

(4)

section 1(1)

“civil partner” means a civil partner within the meaning of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 ;

“civil partnership” means—

(a) a civil partnership registration referred to in section 3 (a) of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 , or

(b) a legal relationship referred to in section 3(b) of that Act;

section 18

spouse

spouse or civil partner

section 81AA

spouse

spouse or civil partner

section 93

spouse

spouse or civil partner

section 96(1)

by a spouse or spouses of a marriage to either spouse or to both spouses of that marriage.

by a spouse or spouses of a marriage to either spouse or to both spouses of that marriage, or by a civil partner or the civil partners in a civil partnership to either civil partner or both civil partners in that civil partnership.

section 96(2)

spouse

spouse or civil partner

section 97(1)

either or both of the spouses who were parties to the marriage concerned

either or both of the spouses or the civil partners who were parties to the marriage or the civil partnership concerned, as the case may be,

section 97(2)(a)(ii)

Family Law (Divorce) Act, 1996, or

Family Law (Divorce) Act 1996 or Part 12 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 , or

section 97(2)(a)(iii)

a marriage

a marriage or a civil partnership

section 97(2)(b)

spouses

spouses or civil partners

new section 97A

Certain transfers by cohabitants.

97A.—(1) Stamp duty shall not be chargeable on an instrument executed on or after 1 January 2011 by which property is transferred pursuant to an order under section 174 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 by a cohabitant (within the meaning of that Act) to his or her cohabitant.

(2) Subsection (1) does not apply in relation to an instrument referred to in that subsection by which any part of or beneficial interest in the property concerned is transferred to a person other than the cohabitants concerned.

(3) Section 30(3) shall not apply to a transfer to which subsection (1) applies.

Schedule 1, paragraph 15

Where paragraphs (7) to (13) apply in the case of a conveyance or transfer on sale or in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the instrument contains a certificate by the party to whom the property is being conveyed or transferred to the effect that the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest in the property, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is, as a lineal descendant, parent, grandparent, step-parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister

Where paragraphs (7) to (13) apply in the case of a conveyance or transfer on sale or in the case of a conveyance or transfer operating as a voluntary disposition inter vivos the instrument contains a certificate by the party to whom the property is being conveyed or transferred to the effect that the person becoming entitled to the entire beneficial interest in the property (or, where more than one person becomes entitled to a beneficial interest in the property, each of them) is related to the person or each of the persons immediately theretofore entitled to the entire beneficial interest in the property in one or other of the following ways, that is, as a lineal descendant, parent, grandparent, step-parent, husband or wife, brother or sister of a parent or brother or sister, or lineal descendant of a parent, husband or wife or brother or sister, or is, as respects the person or each of the persons immediately theretofore entitled, his or her civil partner, the civil partner of either of his or her parents or a lineal descendant of his or her civil partner