Finance Act 2012

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Miscellaneous amendments: civil partners.

134.— (1) The Principal Act is amended—

(a) in section 216A(3A) by substituting “a child of the individual or of the civil partner of the individual” for “a child of the individual”,

(b) in section 286A(3) by substituting “on the death of his or her spouse or civil partner, and that spouse or civil partner” for “on the death of his or her spouse, and that spouse”,

(c) in section 462(2)(b) by substituting “in the case of civil partners who are not living separately” for “in the case of civil partners where they are not living separately and apart”,

(d) in section 604(11) by substituting the following for paragraph (a):

“(a) In this subsection ‘dependent relative’, in relation to an individual, means a relative of the individual, or of the wife or husband of the individual, who is incapacitated by old age or infirmity from maintaining himself or herself, or a person, whether or not he or she is so incapacitated, and—

(i) who is the widowed father or widowed mother of the individual or of the wife or husband of the individual, or

(ii) who is the father or mother of the individual or of the wife or husband of the individual and is a surviving civil partner who has not subsequently married or entered into another civil partnership.”,

(e) in section 784A(4)(b)(ii) by substituting “any child of the individual or any child of the civil partner of the individual” for “any child of the individual”,

(f) in section 787K(1)(c)(iv) by substituting “widow, widower or surviving civil partner” for “widow or widower”,

(g) in section 1031A(2) by substituting “living separately” for “living separately and apart”, and

(h) in section 1031J(1) by substituting the following for the definition of “maintenance arrangement”:

“ ‘maintenance arrangement’ means—

(a) an order of a court under Part 5 or 12 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 , or

(b) a trust, covenant, agreement, arrangement or any other act giving rise to a legally enforceable obligation and made or done in consideration or in consequence of—

(i) the dissolution or annulment of a civil partnership, or

(ii) living separately in the circumstances referred to in section 1031A(2),

and a maintenance arrangement relates to the civil partnership in consideration or in consequence of the dissolution or annulment of which, or of the living separately in the circumstances referred to in section 1031A(2) to which, the maintenance arrangement was made or arises;”.

(2) The Capital Acquisitions Tax Consolidation Act 2003 is amended—

(a) in paragraph 7(3)(a)(ii) of Part 1 of Schedule 2 by substituting “any spouse or civil partner of the disponer” for “any spouse of the disponer”, and

(b) in paragraph 7(3)(b)(ii) of Part 1 of Schedule 2 by substituting “any spouse or civil partner of the disponer” for “any spouse of the disponer”.

(3) (a) Subsection (1) (other than paragraph (a)) shall have effect as if it had come into operation for the year of assessment (within the meaning of the Income Tax Acts and the Capital Gains Tax Acts) 2011 and each subsequent year of assessment.

(b) Subsection (1) (a) shall apply to relevant sums (within the meaning of section 216A(1) of the Principal Act) arising to an individual on or after 8 February 2012.

(c) Subsection (2) shall have effect as if it had come into operation as respects a gift (within the meaning of the Capital Acquisitions Tax Consolidation Act 2003 ) or an inheritance (within that meaning) taken on or after 1 January 2011.