type: legislation

jurisdiction: UK

text:
Citation, commencement and effect
1
1
These Regulations may be cited as the Tax and Civil Partnership Regulations 2005 and, subject to paragraphs (2) to (7), shall come into force on 5th December 2005.
2
Regulation 4(3)(a)(ii) (paragraph (b) of the definition of “dependent relative” in section 11(6) of the Inheritance Tax Act 1984) shall have effect in relation to dispositions made on or after 5th December 2005.
3
In regulation 8, paragraphs (5), (6) and (7) (subsections (4), (4A) and (5) of section 22 of the Inheritance Tax Act 1984) shall have effect in relation to dispositions made on or after 5th December 2005.
4
Regulations 51 to 55, 56(6) and 104 (sections 257A, 257AB, 257BA, 257BB, 257C and 265(6) of the Income and Corporation Taxes Act 1988 and section 25 of the Finance Act 1990) shall have effect for the year 2005-06 and subsequent years.
5
Regulation 67 (section 347B of the Income and Corporation Taxes Act 1988) shall have effect in relation to any payment falling due on or after 5th December 2005.
6
In regulation 114, paragraphs (5) and (6) (subsections (5) and (5A) of section 169F of the Taxation of Chargeable Gains Act 1992) shall have effect in relation to disposals made on or after 5th December 2005.
7
Regulations 176 (section 189 of the Finance Act 2004), 177 (section 192 of the Finance Act 2004), 178 (section 203 of the Finance Act 2004), 180 (paragraph 15 of Schedule 28 to Finance Act 2004) and 181 (paragraph 10 of Schedule 35 to Finance Act 2004) shall have effect on and after 6th April 2006.
Finance Act 1984
2
In Schedule 14 to the Finance Act 1984 (beneficiary’s liability for tax on gains of non-resident trustees), in paragraph 1(1), in the definition of “close relative”, after “spouse” insert “or civil partner”.
Inheritance Tax Act 1984
3
The Inheritance Tax Act 1984 is amended as follows.
4
1
Section 11 (dispositions for maintenance of family) is amended as follows.
2
In subsection (1), after “marriage” insert “or civil partnership”.
3
In subsection (6) —
a
in the definition of “dependent relative” —
i
in paragraph (a), after “spouse” insert “or civil partner”, and
ii
for paragraph (b) substitute —
b
his mother or father or his spouse’s or civil partner’s mother or father;
, and
b
at the appropriate place insert —
“civil partnership”, in relation to a disposition made on the occasion of the dissolution or annulment of a civil partnership, and in relation to a disposition varying a disposition so made, includes a former civil partnership;
.
5
In section 12 (dispositions allowable for income tax or conferring retirement benefits), in subsection (2)(b)(ii), after “widow” insert “or surviving civil partner”.
6
In section 17 (changes in distribution of deceased’s estate, etc ) —
a
in paragraph (c), after “spouse” insert “or civil partner”, and
b
in paragraph (d), after “legitim” insert “or rights under section 131 of the Civil Partnership Act 2004”.
7
1
Section 18 (transfers between spouses) is amended as follows.
2
In subsection (1), after “spouse” insert “or civil partner”.
3
In subsection (2), after “spouse” insert “or civil partner”.
4
In subsection (3), in the words following paragraph (b), after “spouse”, in both places, insert “or civil partner”.
5
In the heading, after “spouses” insert “or civil partners”.
8
1
Section 22 (gifts in consideration of marriage) is amended as follows.
2
In subsection (1), after “marriage”, in each place, insert “or civil partnership”.
3
In subsection (2), after “marriage”, in each place, insert “or civil partnership”.
4
In subsection (3), after “marriage”, in both places, insert “or civil partnership”.
5
In subsection (4) —
a
in the opening words, after “marriage” insert “or civil partnership”,
b
for paragraph (a) substitute —
a
the parties to the marriage or civil partnership, any child of the family of the parties to the marriage or civil partnership, or a spouse or civil partner of any such child;
,
c
in paragraph (b), for “issue” substitute “child”,
d
for paragraph (c) substitute —
c
a subsequent spouse or civil partner of a party to the marriage or civil partnership, any child of the family of the parties to any such subsequent marriage or civil partnership, or a spouse or civil partner of any such child;
, and
e
in paragraph (d), for “issue” substitute “child”.
6
After subsection (4) insert —
4A
In subsection (4) “child of the family”, in relation to parties to a marriage or civil partnership, means a child of one or both of them.
.
7
Omit subsection (5).
8
In the heading, after “marriage” insert “or civil partnership”.
9
In section 23 (gifts to charities), in subsection (4)(a), after “spouse” insert “or civil partner”.
10
In section 29A(6) (abatement of exemption where claim settled out of beneficiary’s own resources), in paragraph (a) of the definition of “the exempt beneficiary”, after “spouse” insert “or civil partner”.
11
In section 30 (conditionally exempt transfers), in subsection (3)(a), after “spouse”, in both places, insert “or civil partner”.
12
In section 48 (excluded property), in subsection (1)(b), after “spouse” insert “or civil partner”.
13
1
Section 53 (exceptions from charge on termination of interest in possession) is amended as follows.
2
In subsection (4) —
a
in paragraph (a), after “spouse” insert “or civil partner”, and
b
in paragraph (b), after “widower” insert “or surviving civil partner”.
3
In subsection (5)(a) —
a
after “spouse” insert “or civil partner”, and
b
after “widower” insert “or surviving civil partner”.
4
In subsection (7), after “spouse” insert “or civil partner”.
14
In section 54 (exceptions from charge on death), in subsection (2) —
a
in paragraph (a), after “spouse” insert “or civil partner”, and
b
in paragraph (b), after “widower” insert “or surviving civil partner”.
15
In section 57 (application of certain exemptions), in subsection (2)(a), after “marriage”, in both places, insert “or civil partnership”.
16
In section 71 (accumulation and maintenance trusts), in subsection (2)(b)(ii), after “widowers” insert “or surviving civil partners”.
17
1
Section 80 (initial interest of settlor or spouse) is amended as follows.
2
In subsection (1), after “spouse” insert “or civil partner”.
3
In subsection (2) —
a
after “spouse” insert “or civil partner”, and
b
after “widower” insert “or surviving civil partner”.
4
In the heading, after “spouse” insert “or civil partner”.
18
In section 86 (trusts for benefit of employees), in subsection (1)(b), after “marriage” insert “to or civil partnership with,”.
19
In section 108 (business property: successions), in paragraph (b), after “spouse”, in both places, insert “or civil partner”.
20
In section 109 (business property: successive transfers), in subsection (1)(b), after “spouse” insert “or civil partner”.
21
In section 112 (business property: exclusion of value of excepted assets), in subsection (3), in the words following paragraph (b), after “spouse” insert “or civil partner”.
22
In section 120 (agricultural property: successions), in subsections (1)(b) and (2), after “spouse”, in each place, insert “or civil partner”.
23
In section 121 (agricultural property: successive transfers), in subsection (1)(b), after “spouse” insert “or civil partner”.
24
In section 126 (charge to tax on disposal of trees or underwood), in subsection (2), after “spouse” insert “or civil partner”.
25
In section 131 (transfers within 7 years before death: the relief), in subsection (1), after “spouse”, in both places, insert “or civil partner”.
26
In section 133 (shares - capital receipts), in subsections (1) and (2), after “spouse” insert “or civil partner”.
27
In section 134 (payments of calls), after “spouse” insert “or civil partner”.
28
In section 135 (reorganisation of share capital, etc), in subsection (4), after “spouse” insert “or civil partner”.
29
In section 136 (transactions of close companies), in subsection (3), after “spouse”, in both places, insert “or civil partner”.
30
In section 137 (interests in land), in the opening words of subsection (3), after “spouse” insert “or civil partner”.
31
1
Section 145 (redemption of surviving spouse’s life interest) is amended as follows.
2
After “spouse”, in both places, insert “or civil partner”.
3
In the heading, after “spouse's” insert “or civil partner's”.
32
1
Section 147 (Scotland: legitim) is amended as follows.
2
In subsection (1) —
a
after “spouse”, in both places, insert “or civil partner”,
b
after “claim legitim” insert “or rights under section 131 of the Civil Partnership Act 2004 (“section 131 rights”)”, and
c
after “in respect of legitim” insert “or to section 131 rights”.
3
In subsection (2) —
a
after “spouse”, in both places, insert “or civil partner”, and
b
after “legitim”, in both places, insert “or section 131 rights”.
4
In subsection (4) —
a
after “spouse” insert “or civil partner”,
b
after “claim legitim”, in both places, insert “or section 131 rights”, and
c
after “claim has been made)” insert “or on the basis that all section 131 rights had been claimed in full at the testator’s death (excluding any rights renounced before any claim has been made)”.
5
In subsection (6), after “legitim” insert “or section 131 rights”.
6
In subsection (7), after “legitim” insert “or section 131 rights”.
7
In the heading, after “legitim” insert “ etc. ”.
33
In section 152 (cash options), in the words following paragraph (b), after “widower” insert “, surviving civil partner”.
34
In section 161 (valuation: related property), in subsection (2), after “spouse”, in both places, insert “or civil partner”.
35
In section 191 (sale of land from deceased’s estate: the relief), in subsection (3)(a)(ii), after “spouse” insert “or civil partner”.
36
In section 203 (liability of spouse ) —
a
in subsections (1), (2) and (4), after “spouse”, in each place, insert “or civil partner”, and
b
in the heading, after “spouse” insert “or civil partner”.
37
In section 209 (succession in Scotland), in subsections (2) and (3), after “legitim” insert “or rights under section 131 of the Civil Partnership Act 2004”.
38
In section 272 (general interpretation), insert at the appropriate place —
“step-child”, in relation to a civil partner, shall be construed in accordance with section 246 of the Civil Partnership Act 2004;
.
39
1
Part 2 of Schedule 4 (maintenance funds for historic buildings, etc: property leaving the funds) is amended as follows.
2
In paragraph 10(1) —
a
in paragraph (a), after “spouse” insert “or civil partner”, and
b
in paragraph (b), after “widower” insert “or surviving civil partner”.
3
In paragraph 15A(4) , in the words substituted in paragraph 10(1) —
a
in paragraph (b)(i), after “spouse” insert “or civil partner”,
b
in paragraph (b)(ii), after “widower” insert “or surviving civil partner”, and
c
in the words following paragraph (b), for “spouse, widow or widower” substitute “spouse or civil partner, or widow or widower or surviving civil partner,”.
Finance Act 1985
40
The Finance Act 1985 is amended as follows.
41
1
Section 83 (stamp duty: transfers in connection with divorce etc) is amended as follows.
2
After subsection (1) insert —
1A
Stamp duty under Part 1 of Schedule 13 to the Finance Act 1999 shall not be chargeable on an instrument by which property is conveyed or transferred from one party to a civil partnership to the other if the instrument —
a
is executed in pursuance of an order of a court made on granting in respect of the parties an order or decree for the dissolution or annulment of the civil partnership or their judicial separation;
b
is executed in pursuance of an order of a court which is made in connection with the dissolution or annulment of the civil partnership or the parties' judicial separation and which is made at any time after the granting of such an order or decree for dissolution, annulment or judicial separation as mentioned in paragraph (a);
c
is executed in pursuance of an order of a court which is made at any time under any provision of Schedule 5 to the Civil Partnership Act 2004 that corresponds to section 22A, 23A or 24A of the Matrimonial Causes Act 1973; or
d
is executed at any time in pursuance of an agreement of the parties made in contemplation of or otherwise in connection with the dissolution or annulment of the civil partnership, their judicial separation or the making of a separation order in respect of them.
.
3
In subsection (2), after “(1)” insert “or (1A)”.
4
In the heading, after “divorce” insert “, dissolution of civil partnership,”.
42
1
Section 84 (stamp duty: death: varying dispositions, and appropriations) is amended as follows.
2
In subsection (5), for “husband or wife” substitute “spouse or civil partner”.
3
In subsection (6)(a), for “husband or wife” substitute “spouse or civil partner”.
4
In subsection (7), for “relictae or of issue to legitim” substitute “relictae, of issue to legitim or rights under section 131 of the Civil Partnership Act 2004, or of a civil partner to rights under section 131 of that Act”.
Finance Act 1986
43
The Finance Act 1986 is amended as follows.
44
1
Section 102 (gifts with reservation) is amended as follows.
2
In subsection (5) —
a
in paragraph (a), after “spouses” insert “or civil partners”, and
b
in paragraph (c), after “marriage” insert “or civil partnership”.
3
In subsection (5A) , in paragraph (b), after “spouse” insert “or civil partner”.
45
In section 102A (gifts with reservation: interest in land), in the opening words of subsection (2), after “spouse” insert “or civil partner”.
46
In Schedule 20 (gifts with reservation), in paragraphs 6(1)(b)(iv) and 7(1) and (2), after “spouse”, in each place, insert “or civil partner”.
Income and Corporation Taxes Act 1988
47
The Income and Corporation Taxes Act 1988 is amended as follows.
48
In section 13A (close investment-holding companies), in subsection (2)(b)(ii) —
a
for “wife or husband”, in both places, substitute “spouse or civil partner”, and
b
for “husband or wife” substitute “spouse or civil partner”.
49
In section 220 (purchase of own shares: conditions as to residence and period of ownership), in subsection (6), after “spouse”, in both places, insert “or civil partner”.
50
In section 227 (purchase of own shares: associated persons), in subsection (2), after “together” insert “, or civil partners of each other living together,”.
51
1
Section 257A (married couple’s allowance) is amended as follows.
2
In subsection (2) —
a
after “living with him” insert “and whose marriage was entered into before 5th December 2005”, and
b
after “he shall” insert “(subject to subsection (3A) below)”.
3
In subsection (3) —
a
after “living with him” insert “and whose marriage was entered into before 5th December 2005”, and
b
after “he shall” insert “(subject to subsection (3A) below)”.
4
After that subsection insert —
3A
Subsections (2) and (3) above shall not apply in relation to the claimant for any year of assessment if an election made by the claimant and his wife under section 257AB(1)(c) has effect for that year.
.
5
In the heading, at the end insert “(pre-5th December 2005 marriages)”.
52
1
After section 257A insert —
Married couple’s allowance (post-5th December 2005 marriages and civil partnerships etc.)
257AB
1
This section applies if —
a
the claimant is, for the whole or any part of the year of assessment, living with his spouse or civil partner,
b
either the claimant or his spouse or civil partner was born before 6th April 1935,
c
the marriage or civil partnership was entered into on or after 5th December 2005 or, if the marriage was entered into before that date, an election for this section to apply has effect for that year, and
d
the claimant’s total income for that year exceeds that of his spouse or civil partner or, if they have the same amount of total income for that year, the claimant is specified in an election as the person to be entitled to relief under this section for that year.
2
The claimant shall be entitled for that year to an income tax reduction —
a
calculated by reference to £5,975 (if either the claimant or his spouse or civil partner is at any time within that year of the age of 75 or upwards), or
b
calculated by reference to £5,905 (in any other case).
3
For the purposes of subsection (2)(a) above an individual who would have been of or over the age of 75 within the year of assessment if he had not died in the course of it shall be treated as having been of that age within that year.
4
In relation to a claimant whose total income for the year of assessment exceeds £19,500, subsection (2) above applies as if the amounts specified in it were reduced by —
a
one half of the excess, less
b
any reduction made in his allowance under section 257 by virtue of subsection (5) of that section.
5
The amounts specified in subsection (2) above shall not by virtue of subsection (4) above be treated as reduced below £2,280.
6
An individual shall not be entitled by virtue of this section to more than one income tax reduction for any year of assessment.
7
In relation to a claim by an individual who —
a
becomes a spouse or civil partner in the year of assessment, and
b
has not previously in the year been entitled to relief under this section,
this section shall have effect as if the amounts specified in subsection (2) above were reduced by one twelfth for each month of the year ending before the date of the marriage or civil partnership.
In this subsection “month” means a month beginning with the 6th day of a month of the calendar year.
8
An election under subsection (1)(c) —
a
shall be made jointly by the parties to the marriage,
b
shall be made before the first year of assessment for which it is to have effect,
c
shall have effect for that and each succeeding year of assessment for which any party to the marriage is entitled to relief under this section, and
d
shall be irrevocable.
9
An election under subsection (1)(d) —
a
shall be made jointly by the parties to the marriage or civil partnership, and
b
shall be made on or before the 5th anniversary of the 31st January next following the end of the year of assessment to which the election relates.
.
53
1
Section 257BA (elections as to transfer of relief under section 257A) is amended as follows.
2
In subsection (1) —
a
for “A woman” to “relief under section 257A — ” substitute “An individual may elect that for any year of assessment for which the individual’s spouse or civil partner is entitled to relief under section 257A or 257AB — ”,
b
in paragraph (a) —
i
for “she” substitute “the individual”, and
ii
after “257A(5A)” insert “or 257AB(5)”, and
c
in paragraph (b) —
i
for “he” substitute “the individual’s spouse or civil partner”, and
ii
after “257A” insert “or 257AB”.
3
In subsection (2) —
a
for “A husband” to “relief under section 257A — ” substitute “An individual and the individual’s spouse or civil partner may jointly elect that for any year of assessment for which the individual is entitled to relief under section 257A or 257AB — ”,
b
in paragraph (a) —
i
for “she” substitute “the individual’s spouse or civil partner”, and
ii
after “257A(5A)” insert “or 257AB(5)”, and
c
in paragraph (b) —
i
for “he” substitute “the individual”, and
ii
after “257A” insert “or 257AB”.
4
In subsection (3) —
a
for “A man” to “his wife” substitute “An individual may elect that for any year of assessment for which the individual’s spouse or civil partner”,
b
in paragraph (a) —
i
for “he”, in both places, substitute “the individual”,
ii
after “257A(5A)” insert “or 257AB(5)”, and
iii
after “257A” insert “or 257AB”, and
c
in paragraph (b) for “she” substitute “the individual’s spouse or civil partner”.
5
In subsection (4)(b) —
a
for “the husband” substitute “the individual concerned”, and
b
after “257A” insert “or 257AB”.
6
In subsection (5), after “marriage” insert “or civil partnership”.
7
In subsection (6) —
a
after “257A(5A)” insert “or 257AB(5)”, and
b
after “257A(6)” insert “or (as the case may be) 257AB(7)”.
8
In subsection (9), for “A woman” substitute “An individual”.
9
In the heading, at the end insert “or 257AB”.
54
1
Amend section 257BB (transfer of relief under section 257A where relief exceeds income) as follows.
2
In subsection (1) —
a
in paragraph (a) —
i
for “a man” substitute “an individual”, and
ii
after “257A” insert “or 257AB”,
b
in paragraph (b) —
i
for “he” substitute “the individual”, and
ii
for “his” substitute “the individual's”, and
c
in the words following paragraph (b) —
i
for “his wife” substitute “the individual’s spouse or civil partner”,
ii
for “she” substitute “that spouse or civil partner”,
iii
for “her husband's” substitute “the individual's”, and
iv
after “257A” insert “or 257AB”.
3
In subsection (2), for “husband” substitute “spouse or civil partner”.
4
In subsection (3) —
a
in paragraph (a), for “a woman” substitute “an individual”,
b
in paragraph (b) —
i
for “she” substitute “the individual”, and
ii
for “her” substitute “the individual's”, and
c
in the words following paragraph (b) —
i
for “her husband” substitute “the individual’s spouse or civil partner”,
ii
for “he” substitute “that spouse or civil partner”,
iii
after “257A” insert “or 257AB”, and
iv
for “his wife's” substitute “the individual's”.
5
In subsection (4), for “wife” substitute “spouse or civil partner”.
6
In the heading, after “257A” insert “or 257AB”.
55
In section 257C (indexation of amounts in sections 257 and 257A) —
a
in the opening words of subsection (1), for “and 257A” substitute “, 257A and 257AB”,
b
in subsection (1)(a), for “and 257A(5)” substitute “, 257A(5) and 257AB(4)”,
c
in subsection (3), for “and 257A” substitute “, 257A and 257AB”, and
d
in the heading, for “and 257A” substitute “, 257A and 257AB”.
56
1
Section 265 (blind person’s allowance) is amended as follows.
2
In subsection (2)(a), for “married man whose wife” substitute “person whose spouse or civil partner”.
3
In the words following paragraph (b) of subsection (2) —
a
for “wife” substitute “spouse or civil partner”, and
b
omit “her”.
4
Omit subsection (4).
5
In subsection (5), for “(2) to (4)” substitute “(2) and (3)”.
6
In subsection (6), for “a husband” substitute “a spouse or civil partner”.
57
1
Section 266 (life assurance premiums) is amended as follows.
2
In subsection (2)(b) and (c ), after “spouse” insert “or civil partner”.
3
In subsection (9), after “spouse” insert “or civil partner”.
4
In subsection (11)(a) —
a
after “spouse,” insert “civil partner,”, and
b
after “widower” insert “, surviving civil partner”.
58
In section 266A (life assurance premiums paid by employer), in subsection (3)(b), after “spouse” insert “or civil partner” and after “widower” insert “or surviving civil partner”.
59
In section 273 (payments securing annuities), in subsection (1), after “widower” insert “or surviving civil partner”.
60
1
In section 278 (personal reliefs: non-residents), in subsection (2)(e), for “, or a widower whose late wife,” substitute “, a widower whose late wife or a surviving civil partner whose late civil partner,”.
2
In consequence of paragraph (1), omit section 31(2) of the Finance Act 1988 .
61
In the Chapter heading before section 279, after “SPOUSES” insert “AND CIVIL PARTNERS”.
62
In section 282 (construction of references to husband and wife living together) —
a
for “A husband and wife” substitute “Individuals who are married to, or are civil partners of, each other”, and
b
in the heading, for “husband and wife” substitute “spouses or civil partners”.
63
1
Section 282A (taxation of income of spouses: jointly held property) is amended as follows.
2
In subsection (1), after “wife” insert “, or in the names of civil partners of each other,”.
3
In subsection (2), after “wife” insert “, or neither of the civil partners,”.
4
In subsection (3)(a), after “wife” insert “, or one of the civil partners,”.
5
In subsection (4A)(a) , after “wife” insert “, or one of the civil partners,”.
6
In subsection (5), after “wife” insert “, or one of the civil partners,”.
7
In subsection (6), after “together” insert “, and references in this section to civil partners of each other are references to civil partners of each other living together”.
64
1
Section 282B (jointly held property: declarations) is amended as follows.
2
In subsection (1), after “wife” insert “, or both the civil partners,”.
3
In subsection (4), after “wife” insert “, or of the civil partners,”.
4
In subsection (5), after “wife” insert “, or of the civil partners,”.
65
In section 304 (husband and wife) —
a
in subsection (5), as that section applies to shares issued on or before 31st December 1993 (business expansion scheme), and
b
in subsection (1), as that section applies to shares issued after 31st December 1993 (enterprise investment scheme),
for “a married man to his wife or a married woman to her husband” substitute “an individual to his spouse or civil partner”, and
c
in the heading, for “Husband and wife” substitute “Spouses and civil partners”.
66
In section 344 (taxation of income: company reconstructions), in subsection (4), after “wife,” insert “civil partner,”.
67
1
Section 347B (qualifying maintenance payments) is amended as follows.
2
In subsection (1) —
a
for paragraph (b) substitute —
b
is made —
i
by one of the parties to a marriage or civil partnership (including a marriage or civil partnership which has been dissolved or annulled) to or for the benefit of the other party and for the maintenance of the other party, or
ii
by one parent of a child to the child’s other parent for the maintenance of the child by the other parent or by one person to another for the maintenance by the other of a relevant child of theirs,
, and
b
in paragraph (c) —
i
for sub-paragraphs (i) and (ii) substitute —
i
in a case falling within paragraph (b)(i) above, the two parties are not a married couple, or civil partners of each other, living together and the party to whom or for whose benefit the payment is made has not subsequently entered into a marriage or civil partnership, and
ii
in a case falling within paragraph (b)(ii) above, the person making the payment is not living together with the person to whom the payment is made, and
.
3
In subsection (1A) , for the words from “either” to the end substitute
in a case falling within subsection (1)(b)(i) above, either of the parties to the marriage or civil partnership was born before 6th April 1935, or
in a case falling within subsection (1)(b)(ii) above, either the person by whom the payment is made, or the person to whom it is made, was born before that date.
.
4
In subsection (7) —
a
omit the definition of “child of the family”,
b
insert at the appropriate place —
“child” means a person under 21 years of age;
, and
c
insert at the appropriate place —
“relevant child”, in relation to any two persons, means a child who (not being a child who has been boarded out with them by a public authority or voluntary organisation) has been treated by both of them as a child of their family.
.
5
In subsection (9) —
a
in paragraph (a), for “one of the parties to a marriage (including a marriage which has been dissolved or annulled)” substitute “any person”,
b
in paragraph (b), for “the other party to the marriage” substitute “another person”, and
c
in the words following paragraph (d), for “party”, in both places, substitute “person”.
6
In subsection (12) —
a
in paragraph (a), for “one of the parties to a marriage (including a marriage which has been dissolved or annulled)” substitute “any person”,
b
in paragraph (b)(i) and (ii), for “the other party to the marriage” substitute “any other person”, and
c
in the words following paragraph (b)(ii), for “the other party to the marriage” substitute “that other person” and for “that other party”, in both places, substitute “that other person”.
68
In section 360 (loan to buy interest in close company), in subsection (3A) , for “husband or wife” substitute “spouse or civil partner”.
69
In section 360A (meaning of “material interest” in section 360), in subsection (10), for “husband or wife” substitute “spouse or civil partner”.
70
In section 381 (further relief for individuals for losses in early years of trade), in subsection (5)(a), for “and living with another individual” substitute “, or a civil partner of, another individual with whom he is living together and”.
71
1
Section 397 (restriction of relief from income tax or corporation tax in case of farming and market gardening) is amended as follows.
2
In subsection (10) —
a
omit the “and” at the end of paragraph (a) and after that paragraph insert —
ab
two civil partners of each other were the same person,
, and
b
at the end of paragraph (b) insert —
and
c
a civil partner of another were the same person as any company of which either of the civil partners has control, or of which the two of them have control;
.
72
In section 417 (meaning of “participator”, “associate”, “director” and “loan creditor”), in subsection (4), for “husband or wife” substitute “spouse or civil partner”.
73
In section 418 (“distribution” to include certain expenses of close companies), in subsection (3)(c), after “spouse” insert “or civil partner”.
74
In section 467 (exemption for trade unions and employers' associations), in subsection (2), after “spouse” insert “or civil partner”.
75
In section 540 (life policies: chargeable events), in subsection (4), at the end insert “or between civil partners living together”.
76
In section 544 (second and subsequent assignment of life policies and contracts), in subsection (4), at the end insert “or between civil partners living together”.
77
In section 574 (losses on unlisted shares in trading companies: relief for individuals), in subsection (3)(b), after “spouse” insert “or civil partner”.
78
In section 576 (losses on unlisted shares in trading companies: supplementary provisions), in subsection (5) —
a
in the definition of “spouse”, for “288(3) of the 1992 Act” substitute “282”; and
b
at the appropriate place insert —
“civil partner” refers to one of two civil partners who are living together (construed in accordance with section 282);
.
79
In section 590 (conditions for approval of retirement benefit schemes) —
a
in subsections (2)(aa), (3)(ba) and (d), (3A), (4B), (4C) and (4F), after “ex-spouse”, in each place, insert “or former civil partner”,
b
in subsection (2)(aa)(ii), after “widower,” insert “surviving civil partner,”, and
c
in subsections (3)(b) and (ba), (3A), (4B), (4C) and (4F), after “widower”, in each place, insert “or surviving civil partner”.
80
In section 591 (discretionary approval), in subsection (2) —
a
in paragraph (b), after “widowers” insert “and surviving civil partners”, and
b
in paragraph (ba) —
i
after “widowers” insert “and surviving civil partners”, and
ii
after “ex-spouses”, in both places, insert “or former civil partners”.
81
In section 599 (charge to tax: commutation of entire pension in special circumstances), in subsections (1B), (1C) and (1D), after “ex-spouse” insert “or former civil partner”.
82
In section 612 (retirement benefit schemes: interpretative provisions), in subsection (2) —
a
after “ex-spouses” insert “or former civil partners”, and
b
after “ex-spouse” insert “or former civil partner”.
83
1
Section 620 (retirement annuities: qualifying premiums) is amended as follows.
2
In subsection (2) —
a
in paragraph (c), after “widower”, in both places, insert “or surviving civil partner”, and
b
in paragraph (d), after “widower” insert “or surviving civil partner”.
3
In subsection (4) —
a
in paragraph (a), after “widower” insert “or surviving civil partner”, and
b
in paragraph (d), after “(or re-marriage)” insert “or on the formation of a civil partnership (or another civil partnership)”.
84
1
Section 621 (other approved contracts) is amended as follows.
2
In subsection (1)(a), for “wife or husband” substitute “spouse or civil partner”.
3
In subsection (3) —
a
in paragraph (a), for “wife or husband” substitute “spouse or civil partner”, and
b
in paragraph (c), for “wife or husband” substitute “spouse or civil partner”.
4
In subsection (5), for “wives, husbands” substitute “spouses, civil partners”.
85
In section 622 (substituted retirement annuity contracts), in subsection (2), after “widower” insert “, surviving civil partner”.
86
In section 628 (partnership retirement annuities), in subsection (1), in the words following paragraph (c), after “widower” insert “, surviving civil partner”.
87
In section 632A (personal pension schemes: eligibility to make contributions), in subsection (9), after “spouse” insert “or civil partner”.
88
In section 634 (annuity to member), in subsection (5)(a), for “marriage of the annuitant” substitute “annuitant marrying or forming a civil partnership”.
89
1
Section 636 (annuity after death of member) is amended as follows.
2
In subsection (2), after “spouse” insert “or civil partner”.
3
In subsection (5), after “spouse”, in each place, insert “or civil partner”.
4
In subsection (6), for “marriage of the annuitant” substitute “annuitant marrying or forming a civil partnership”.
5
In subsection (7), after “spouse”, in each place, insert “or civil partner”.
6
In subsection (9)(a), omit “the marriage of” and at the end insert “marrying or forming a civil partnership”.
90
In section 644 (meaning of “relevant earnings”), in subsection (6F)(c), after “ex-spouse” insert “or former civil partner”.
91
In section 645 (earnings from pensionable employment), in subsection (4)(a), after “spouse” insert “or civil partner”.
92
In section 659D (interpretation of provisions about pension sharing) —
a
in subsection (1), for ““ex-spouse”” substitute ““ex-spouse””, and
b
after subsection (1) insert —
1A
In this Part “former civil partner” means a party to a civil partnership that has been dissolved or annulled and, in relation to any person, means the other party to a civil partnership with that person that has been dissolved or annulled.
.
93
In section 660C (nature of charge on settlor), in subsection (3) , for “unmarried minor” substitute “relevant”.
94
In section 687 (payments under discretionary trusts), in subsection (1)(b) , for “unmarried minor” substitute “relevant”.
95
In section 694 (trustees chargeable to income tax in certain cases at higher rate reduced by rate applicable to trusts), in subsection (3) , for “unmarried minor” substitute “relevant”.
96
In section 702 (estates of deceased persons in course of administration: application to Scotland), in paragraphs (a) and (d), after “spouse”, in each place, insert “or civil partner”.
97
In section 742 (interpretation: transfer of assets abroad), in subsection (9)(a), for “wife or husband” substitute “spouse or civil partner”.
98
In section 783 (leased assets: definition of “associate”), in subsection (10)(a), for “husband or wife”, in each place, substitute “spouse or civil partner”.
99
In section 832 (interpretation of the Tax Acts), in subsection (1) insert at the appropriate place —
“step-child”, in relation to a civil partner, shall be construed in accordance with section 246 of the Civil Partnership Act 2004;
.
100
In section 839 (connected persons), in subsections (2) and (4), for “wife or husband”, in each place, substitute “spouse or civil partner”.
101
1
Schedule 14 (provisions ancillary to section 266) is amended as follows.
2
In paragraph 1(1) —
a
for “The references in section 266” substitute —
In section 266 —
references
, and
b
at the end insert —
b
references to an individual’s civil partner shall include any person who was that individual’s civil partner at the time the insurance or contract was made.
.
3
In the heading before paragraph 1, for “ Husband and wife ” substitute “ Spouses and civil partners ”.
102
In Schedule 15B (venture capital trusts: relief from income tax), in paragraph 3 —
a
in sub-paragraph (5), for “married man to his wife or by a married woman to her husband if it is made, in either case,” substitute “person to his spouse or civil partner”, and
b
in sub-paragraph (6), after “spouse” insert “or civil partner”.
103
In Schedule 28AA (provision not at arm’s length), in paragraph 4(11)(a), after “spouse”, in each place, insert “or civil partner”.
Finance Act 1990
104
In section 25 of the Finance Act 1990 (donations to charity by individuals), in subsection (9A) , for “and 257A(5)” substitute “, 257A(5) and 257AB(4)”.
Taxation of Chargeable Gains Act 1992
105
The Taxation of Chargeable Gains Act 1992 is amended as follows.
106
In section 3A (reporting limits), in subsection (3)(b), for “(husband and wife)” substitute “(spouses and civil partners)”.
107
1
Section 58 (husband and wife) is amended as follows.
2
In subsection (1), for the words from the beginning to “both” substitute —
If, in any year of assessment, —
an individual is living with his spouse or civil partner, and
one of them disposes of an asset to the other,
both
.
3
In the heading, for “Husband and wife” substitute “Spouses and civil partners”.
108
1
Section 77 (charge on settlor with interest in settlement) is amended as follows.
2
In subsection (2) —
a
in paragraph (a), after “spouse” insert “or civil partner”, and
b
in paragraph (b), after “spouse” insert “or civil partner”.
3
In subsection (3) —
a
in the opening words, after “spouse” insert “or civil partner”,
b
after paragraph (a) insert —
ab
a person of whom the settlor is not for the time being a civil partner but of whom he may later be a civil partner, or
,
c
in paragraph (b), after “spouse” insert “or civil partner”, and
d
in paragraph (c), after “widower” insert “or surviving civil partner”.
4
In subsection (4), for paragraph (c) substitute —
c
in the case of a marriage settlement or civil partnership settlement, the death of both parties to the marriage or civil partnership and of all or any of the children of the family of the parties to the marriage or civil partnership, or
.
5
After subsection (4) insert —
4A
In subsection (4) “child of the family”, in relation to parties to a marriage or civil partnership, means a child of one or both of them.
.
6
In subsection (6)(b) —
a
after “spouse”, in each place, insert “or civil partner”, and
b
after “married” insert “or to be civil partners of each other”.
109
In section 150 (business expansion schemes), in subsection (7), after “spouse” insert “or civil partner”.
110
In section 150A (enterprise investment schemes), in subsection (3)(a), for “husband and wife” substitute “spouses and civil partners”.
111
In section 162A (transfer of business to a company: elections), in subsection (5)(a), for “husband and wife” substitute “spouses and civil partners”.
112
In section 168 (gifts of business assets: emigration of donee), in subsection (3), after “spouse” insert “or civil partner”.
113
In section 169D (gifts to settlor-interested settlements: exceptions), in subsection (5), after “spouse” insert “or civil partner”.
114
1
Section 169F (meaning of “interest in a settlement”) is amended as follows.
2
In subsection (2), after “spouse” insert “or civil partner”.
3
In subsection (3), after “spouse” insert “or civil partner”.
4
In subsection (4) —
a
in the opening words, after “spouse” insert “or civil partner”,
b
in paragraph (a), after “spouse” insert “or civil partner”, and
c
in paragraph (b), after “widower” insert “or surviving civil partner”.
5
In subsection (5), for paragraph (a) substitute —
a
in the case of a marriage settlement or civil partnership settlement, the death of both parties to the marriage or civil partnership and of all or any of the children of the family of the parties to the marriage or civil partnership, or
.
6
After subsection (5) insert —
5A
In subsection (5) “child of the family”, in relation to parties to a marriage or civil partnership, means a child of one or both of them.
.
115
In section 169G (meaning of “arrangement” and information power), in subsection (4), in paragraphs (a) and (b), after “spouse” insert “or civil partner”.
116
1
Section 210 (life insurance and deferred annuities) is amended as follows.
2
In subsection (5)(a) —
a
after “spouse” insert “or civil partner”, and
b
after “approved post-marriage disposal” insert “or an approved post-civil partnership disposal”.
3
In subsection (6) —
a
in the opening words, after “approved post-marriage disposal” insert “or an approved post-civil partnership disposal”,
b
in paragraph (a), after “marriage”, in both places, insert “or civil partnership”, and
c
in paragraph (c), after “marriage” insert “or civil partnership”.
117
1
Section 222 (relief on disposal of private residence) is amended as follows.
2
In subsection (6) —
a
for “a man and his wife living with him” substitute “an individual living with his spouse or civil partner”, and
b
in paragraph (a), for “the husband and the wife” substitute “the individual and his spouse or civil partner”.
3
In subsection (7), for “a man and his wife living with him” substitute “an individual living with his spouse or civil partner”.
4
In subsection (8A) —
a
after “spouse”, in each place, insert “or civil partner”, and
b
in the opening words of paragraph (a), for “her” substitute “the spouse’s or civil partner's”.
5
In subsection (8C), after “spouse”, in both places, insert “or civil partner”.
118
In section 226 (private residence occupied by dependent relative before 6th April 1988), in subsection (4) —
a
for “a man and his wife living with him” substitute “an individual and his spouse or civil partner living with him”; and
b
for “husband or wife” substitute “spouse or civil partner”.
119
In section 230 (employee share ownership trusts: dwelling-houses: special provision), in subsections (1)(d), (3)(c), (5)(e) and (7)(d), after “spouse” insert “or civil partner”.
120
1
Section 253 (relief for loans to traders) is amended as follows.
2
In subsection (3)(c), after “spouses” insert “or civil partners”.
3
In subsection (4)(d), after “spouses”, in both places, insert “or civil partners”.
4
In subsection (14), after paragraph (a) insert —
aa
“civil partners” means civil partners who are living together (construed in accordance with section 288(3)),
.
121
In section 286 (connected persons: interpretation), in subsections (2) and (4), for “husband or wife”, in each place, substitute “spouse or civil partner”.
122
In section 288 (interpretation) —
a
in subsection (1), insert at the appropriate place —
“stepchild”, in relation to a civil partner, shall be construed in accordance with section 246 of the Civil Partnership Act 2004;
, and
b
in subsection (3), for “a married woman living with her husband” substitute “an individual living with his spouse or civil partner”.
123
In Schedule A1 (application of taper relief), in paragraph 15 —
a
in sub-paragraph (1), for “spouse”)”, in both places, substitute “spouse or civil partner”)”,
b
in sub-paragraphs (2), (3), (4) and (5), after “spouse”, in each place, insert “or civil partner”,
c
in sub-paragraph (5), after “spouse's” insert “or civil partner's”, and
d
in the cross-heading before that paragraph, at the end insert “ or civil partners ”.
124
In Schedule 2 (computation of gains: assets held on 6th April 1965) —
a
in paragraph 4(9), for “wife or husband” substitute “spouse or civil partner”, and
b
in paragraph 22 —
i
for “a man to his wife, or by a man’s wife to him” substitute “an individual to his spouse or civil partner”, and
ii
in the cross-heading before that paragraph, for “ Husbands and wives ” substitute “ Spouses and civil partners ”.
125
In Schedule 4A (disposal of interest in settled property: deemed disposal of underlying assets), in paragraph 7(5)(b) —
a
after “spouse”, in each place, insert “or civil partner”, and
b
after “married” insert “or to be civil partners of each other”.
126
1
Schedule 5 (attribution of gains to settlors with interest in non-resident or dual resident settlements) is amended as follows.
2
In paragraph 2 —
a
in sub-paragraph (3), after “spouse”, in each place, insert “or civil partner”,
b
in sub-paragraph (4), for paragraph (c) substitute —
c
in the case of a marriage settlement or civil partnership settlement, the death of both parties to the marriage or civil partnership and of all or any of the children of the family of the parties to the marriage or civil partnership, or
, and
c
after sub-paragraph (4) insert —
4A
In sub-paragraph (4) “child of the family”, in relation to parties to a marriage or civil partner, means a child of one or both of them.
.
3
In paragraph 2A(7) , after “spouse”, in both places, insert “or civil partner”.
4
In paragraph 4(4), in the words following paragraph (b), after “married to” insert “, or a civil partner of,”.
5
In paragraph 9 —
a
in sub-paragraph (7), after “spouse”, in each place, insert “or civil partner”, and
b
in sub-paragraph (10A) —
i
after “spouse”, in each place, insert “or civil partner”, and
ii
in paragraph (c), after “spouses” insert “or civil partners”.
127
In Schedule 5B (enterprise investment scheme: re-investment), in paragraphs 3, 4, 5, 8, 12, 16 and 19, after “marriage”, in each place, insert “or civil partnership”.
128
In Schedule 5C (venture capital trusts: deferred charge on re-investment), in paragraphs 3, 5 and 6, after “marriage”, in each place, insert “or civil partnership”.
129
In Schedule 7C (relief for transfers to approved share plans), in paragraph 6, in sub-paragraphs (1)(d), (3)(c), (5)(e) and (7)(d), after “spouse” insert “or civil partner”.
Finance Act 1996
130
In Schedule 15 to the Finance Act 1996 (loan relationships: savings and transitional provisions), in paragraphs 26(3) and 27(2), after “marriage”, in each place, insert “or civil partnership”.
Finance Act 2000
131
The Finance Act 2000 is amended as follows.
132
In Schedule 15 (the corporate venturing scheme), in paragraphs 8(5), 18(2) and 99(2), for “husband or wife” substitute “spouse or civil partner”.
133
In Schedule 22 (tonnage tax), in paragraph 144(2), for “husband or wife” substitute “spouse or civil partner”.
Finance Act 2002
134
The Finance Act 2002 is amended as follows.
135
In Schedule 16 (community investment tax relief), in paragraph 50(2), for “husband or wife” substitute “spouse or civil partner”.
136
In Schedule 29 (gains and losses of a company from intangible fixed assets), in paragraph 101(2), for “wife or husband”, in each place, substitute “spouse or civil partner”.
Income Tax (Earnings and Pensions) Act 2003
137
The Income Tax (Earnings and Pensions) Act 2003 is amended as follows.
138
In section 52 (conditions of liability where intermediary is a partnership), in subsection (2), for “husband or wife” substitute “spouse or civil partner”.
139
In section 61 (interpretation), after subsection (4) insert —
5
For the purposes of this Chapter two people of the same sex living together as if they were civil partners of each other are treated as if they were civil partners of each other.
For the purposes of this Chapter, two people of the same sex are to be regarded as living together as if they were civil partners if, but only if, they would be regarded as living together as husband and wife were they instead two people of the opposite sex.
.
140
In section 68 (meaning of “material interest” in a company), in subsection (5), after “spouse”, in each place, insert “or civil partner”.
141
In section 174 (employment-related loans), in subsection (6), after “spouse”, in each place, insert “or civil partner”.
142
In section 218 (calculation of earnings rate for a tax year), in subsection (4), after “spouse's”, in both places, insert “, civil partner's”.
143
In section 240 (incidental overnight expenses and benefits), in subsection (7)(a) and (b), after “spouse's” insert “, civil partner's”.
144
In section 318C (childcare: meaning of “qualifying child care”), in subsection (8) —
a
in the definition of “partner”, for “married or unmarried couple” substitute “couple (within the meaning given by section 137(1) of SSCBA 1992 or section 133(1) of SSCB( NI )A 1992)”, and
b
in the definition of “relative”, after “marriage” insert “or civil partnership”.
145
In section 325A (health and employment insurance payments), in subsection (2)(b), for “husband or wife” substitute “spouse or civil partner”.
146
1
Section 371 (travel costs and expenses where duties performed abroad: visiting spouse’s or child’s travel) is amended as follows.
2
In subsections (1)(a)(i) and (5), after “spouse” insert “, civil partner”.
3
In the heading, after “spouse's” insert “, civil partner's”.
147
In section 372 (where seafarers' duties are performed), in paragraph (b), after “spouse's” insert “, civil partner's”.
148
1
Section 374 (non-domiciled employee’s spouse’s or child’s travel costs and expenses where duties performed in UK ) is amended as follows.
2
In subsections (1)(b)(i) and (5), after “spouse” insert “, civil partner”.
3
In the heading, after “spouse's” insert “, civil partner's”.
149
In section 386 (charge on payments to non-approved retirement benefits schemes), in subsection (6) —
a
after “spouse” insert “or civil partner”, and
b
after “widower” insert “or surviving civil partner”.
150
In section 396 (certain lump sums not taxed), in subsection (1)(b)(iv), after “ex-spouse” insert “or former civil partner”.
151
In section 400 (interpretation), in subsection (1) —
a
after the definition of “ex-spouse” insert —
“former civil partner” means a member of a civil partnership that has been dissolved or annulled and, in relation to any person, means the other member of a civil partnership with that person that has been dissolved or annulled;
, and
b
in the definition of “relative” —
i
in paragraph (a), for “wife or husband” substitute “spouse or civil partner”, and
ii
in paragraph (b), after “widower” insert “or surviving civil partner”.
152
In section 401 (payments and benefits on termination of employment etc: preliminary), in subsection (1), after “spouse” insert “or civil partner”.
153
In section 551 (meaning of “qualifying disposals”), in subsection (2) —
a
in paragraph (b) —
i
after “spouses”, in both places, insert “or civil partners”, and
ii
after “widowers” insert “or surviving civil partners”, and
b
in paragraph (d), after “spouses” insert “or civil partners”.
154
In section 574 (“pension”: interpretation), in subsection (2)(b), after “widower” insert “or surviving civil partner”.
155
In section 583 (unauthorised payments), in subsection (5)(b), after “ex-spouse” insert “or former civil partner”.
156
In section 586 (meaning of “retirement benefits scheme” etc), in subsection (2)(b)(iii), after “ex-spouse” insert “or former civil partner”.
157
1
Section 588 (meaning of “employee” and “ex-spouse”) is amended as follows.
2
In subsection (1), after the definition of “ex-spouse” insert —
“former civil partner” means a member of a civil partnership which has been dissolved or annulled and, in relation to any person, means the other member of a civil partnership with that person which has been dissolved or annulled;
.
3
In the heading, after ““employee”” insert “, “former civil partner””.
158
In section 615 (certain overseas government pensions paid in the United Kingdom), in subsection (2)(a)(ii), after “widower,” insert “surviving civil partner,”.
159
In section 633 (voluntary annual payments), in subsection (2)(b), after “widower” insert “or surviving civil partner”.
160
In section 643 (Malawi, Trinidad and Tobago and Zambia government pensions), in subsection (2)(b), after “widower” insert “or surviving civil partner”.
161
In section 644A (health and employment insurance payments), in subsection (2)(b), for “husband or wife” substitute “spouse or civil partner”.
162
In section 646 (former miners etc: coal and allowances in lieu of coal), in subsection (1)(a)(ii), after “widower” insert “or surviving civil partner”.
163
In section 665 (income support: exempt unless payable to member of couple involved in trade dispute) —
a
in subsection (1)(a), omit “married or unmarried”, and
b
in subsection (2), for ““married couple” and “unmarried couple” have” substitute ““couple” has” .
164
In section 669 (interpretation) —
a
in subsection (1), for the definitions of “married couple” and “unmarried couple” substitute —
“couple” has the same meaning as in section 137(1) of SSCBA 1992
,
b
in subsection (2), for the definitions of “married couple” and “unmarried couple” substitute —
“couple” has the same meaning as in section 133(1) of SSCB(NI)A 1992
, and
c
in subsection (3), omit “married or unmarried”.
165
In section 673 (taxable maximum: income-based jobseeker’s allowance), in subsections (2), (3) and (4)(a), omit “married or unmarried”.
166
In section 674 (taxable maximum: contribution-based jobseeker’s allowance), in subsections (2) and (3), omit “married or unmarried”.
167
In section 675 (interpretation) —
a
in subsection (1), for the definitions of “married couple” and “unmarried couple” substitute —
“couple” has the same meaning as in section 35(1) of JSA 1995
, and
b
in subsection (2), for the definitions of “married couple” and “unmarried couple” substitute —
“couple” has the same meaning as in Article 2(2) of JS(NI)O 1995
.
168
In section 721 (other definitions), in subsection (4) —
a
in paragraph (a), after “spouse” insert “or civil partner”, and
b
in paragraph (b), after “spouses” insert “or civil partners”.
169
In Part 2 of Schedule 1 (index of expressions defined in the Act or ICTA ), insert at the appropriate places —
former civil partner (in Chapter 2 of Part 6) section 400(1) former civil partner (in Chapter 6 of Part 9) section 588(1) stepchild (in Parts 4 and 5 section 832(1) of ICTA
.
170
In Schedule 2 (approved share incentive plans), in paragraph 22(3), in the definition of “relative”, in paragraph (a), after “spouse” insert “or civil partner”.
171
In Schedule 3 (approved SAYE option schemes), in paragraph 14(3), in the definition of “relative”, in paragraph (a), after “spouse” insert “or civil partner”.
172
In Schedule 4 (approved CSOP schemes), in paragraph 12(3), in the definition of “relative”, in paragraph (a), after “spouse” insert “or civil partner”.
173
In Schedule 5 (enterprise management incentives), in paragraph 31(3), in the definition of “relative”, in paragraph (a), after “spouse” insert “or civil partner”.
Finance Act 2003
174
In Schedule 3 to the Finance Act 2003 (stamp duty land tax: transactions exempt from charge), after paragraph 3 insert —
Transactions in connection with dissolution of civil partnership etc
3A
A transaction between one party to a civil partnership and the other is exempt from charge if it is effected —
a
in pursuance of an order of a court made on granting in respect of the parties an order or decree for the dissolution or annulment of the civil partnership or their judicial separation;
b
in pursuance of an order of a court made in connection with the dissolution or annulment of the civil partnership, or the parties' judicial separation, at any time after the granting of such an order or decree for dissolution, annulment or judicial separation as mentioned in paragraph (a);
c
in pursuance of —
i
an order of a court made at any time under any provision of Schedule 5 to the Civil Partnership Act 2004 that corresponds to section 22A, 23A or 24A of the Matrimonial Causes Act 1973, or
ii
an incidental order of a court made under any provision of the Civil Partnership Act 2004 that corresponds to section 8(2) of the Family Law (Scotland) Act 1985 by virtue of section 14(1) of that Act of 1985;
d
at any time in pursuance of an agreement of the parties made in contemplation of or otherwise in connection with the dissolution or annulment of the civil partnership, their judicial separation or the making of a separation order in respect of them.
.
Finance Act 2004
175
The Finance Act 2004 is amended as follows.
176
In section 189 (relevant UK individual), in subsection (1)(d), after “spouse” insert “or civil partner”.
177
In section 192 (relief at source), in subsection (5), for “and 257A(5)” substitute “, 257A(5) and 257AB(4)”.
178
In section 203 (inheritance tax exemptions: amendments of the Inheritance Tax Act 1984), in subsection (5), in the words inserted into section 152 of the Inheritance Tax Act 1984, after “widower” insert “, surviving civil partner”.
179
In Schedule 15 (charge to income tax on benefits received by former owner of property) —
a
in paragraph 8(1)(b), after “spouse” insert “or civil partner”, and
b
in paragraph 10(1)(b) and (c), (2)(a) and (b) and (3), after “spouse”, in each place, insert “or civil partner”.
180
In Part 2 of Schedule 28 (pension death benefit rules: defined benefits and money purchase arrangements), in paragraph 15 —
a
in sub-paragraph (1), after “married to” insert “, or a civil partner of,”,
b
in sub-paragraph (1A) , after “married to” insert “, or a civil partner of,”, and
c
in the opening words of sub-paragraph (3), after “married to” insert “, or a civil partner of,”.
181
In Schedule 35 (pension schemes etc: minor and consequential amendments), in paragraph 10(3), in the subsection (3) inserted into section 266A of the Income and Corporation Taxes Act 1988 —
a
after “spouse” insert “or civil partner”, and
b
after “widower” insert “or surviving civil partner” .
182
In Schedule 36 (pension schemes etc: transitional provisions and savings), in paragraph 54 —
a
in sub-paragraph (1)(a), after “ex-spouse” insert “or former civil partner”, and
b
in sub-paragraph (5) —
i
after the definition of “ex-spouse” insert —
“former civil partner”, in relation to an employee, means the other party to a civil partnership with the employee that has been dissolved or annulled,
, and
ii
in the definition of “relative” —
aa
in paragraph (a), for “wife or husband” substitute “spouse or civil partner”, and
bb
in paragraph (b), after “widower” insert “or surviving civil partner”.
Income Tax (Trading and Other Income) Act 2005
183
The Income Tax (Trading and Other Income) Act 2005 is amended as follows.
184
In section 94 (family expenses), in the opening words of subsection (1), after “spouse” insert “or civil partner”.
185
In section 487 (disregard of certain assignments), in paragraph (c), after “spouses” insert “or civil partners”.
186
In section 619 (settlements: amounts treated as income of settlor: charge to tax under Chapter 5), in subsection(1)(b), for “unmarried minor” substitute “relevant”.
187
In section 624 (income where settlor retains an interest), in subsection (3), after “spouses” insert “or civil partners”.
188
1
Section 625 (settlor’s retained interest) is amended as follows.
2
In subsection (1), after “spouse”, in both places, insert “or civil partner”.
3
In subsection (2), for paragraph (d) substitute —
d
in the case of a marriage settlement or civil partnership settlement, the death of both parties to the marriage or civil partnership and of all or any of the children of the family of the parties to the marriage or civil partnership, and
.
4
After subsection (2) insert —
2A
In subsection (2) “child of the family”, in relation to parties to a marriage or civil partnership, means a child of one or both of them.
.
5
In subsection (4) —
a
in the opening words and paragraphs (a) and (b), after “spouse” insert “or civil partner”,
b
in paragraph (c), after “widower” insert “or surviving civil partner”, and
c
in paragraph (d), after “marry” insert “ or a person of whom the settlor is not a civil partner but of whom the settlor may later be a civil partner”.
189
1
Section 626 (exception for outright gifts between spouses) is amended as follows.
2
In subsection (1)(b), after “other” insert “or one civil partner to the other”.
3
In the heading, after “spouses” insert “or civil partners”.
190
In section 627 (exceptions for certain types of income), in subsection (1)(a), after “marriage”, in both places, insert “or civil partnership”.
191
In section 628 (exception for gifts to charities), in subsection (3)(b), for “unmarried minor” substitute “relevant”.
192
1
Section 629 (income paid to unmarried minor children of settlor) is amended as follows.
2
In subsection (1), in paragraphs (a) and (b), for “an unmarried minor” substitute “a relevant”.
3
In subsection (7) —
a
omit “and” at the end of paragraph (b),
b
at the end of paragraph (c) insert “, and”, and
c
after paragraph (c) insert —
d
“relevant child” means a minor child who is unmarried or not in a civil partnership.
.
4
In the heading, for “unmarried minor” substitute “relevant”.
5
In the cross-heading before section 629, for “ unmarried ” substitute “ relevant ”.
193
1
Section 631 (retained and accumulated income) is amended as follows.
2
In subsection (1)(b), for “an unmarried child of the settlor” substitute “a child of the settlor who is unmarried or not in a civil partnership”.
3
In subsection (5)(b), for “an unmarried minor” substitute “a relevant”.
194
In section 634 (meaning of “capital sum” and “sums paid to settlor”), in subsection (7), after “spouse”, in both places, insert “or civil partner”.
195
1
Section 637 (qualifications to section 636: calculation of undistributed income) is amended as follows.
2
In subsection (3), after “spouse” insert “or civil partner”.
3
In subsection (5), in the description of B, after “spouse” insert “or civil partner”.
4
In subsection (6)(b), after “spouse” insert “or civil partner”.
196
In section 729 (payments for non-taxable consideration), in subsection (3), for “divorce” substitute “dissolution”.
197
1
Section 730 (foreign maintenance payments) is amended as follows.
2
In subsection (4)(a), after “marriage” insert “or civil partnership”.
3
In subsection (5), after “annulled” insert “, and “civil partnership” includes a civil partnership that has been dissolved or annulled”.
198
In section 742 (meaning of “the insured”), after “spouse”, in each place, insert “or civil partner”.
199
In Schedule 2 (transitionals and savings etc), in paragraph 86(2), in the substituted section 479, in subsection (2)(b), after “spouses” insert “and surviving civil partners”.
200
In Part 2 of Schedule 4 (index of expressions defined in this Act etc), insert at the appropriate place —
stepchild section 832(1) of ICTA
.
Dave Watts
Vernon Coaker
Two of the Lords Commissioners of Her Majesty’s Treasury
24th November 2005


text:
Citation, commencement and effect
1
1
These Regulations may be cited as the Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2005 and shall come into force on 29th December 2005.
2
These Regulations have effect in relation to periods of account beginning on or after 1st January 2005.
Amendment to the Loan Relationships and Derivative Contracts (Change of Accounting Practice) Regulations 2004
2
Amend the Loan Relationships and Derivative Contracts (Change of Accounting Practice) Regulations 2004 as follows.
3
In regulation 2 (interpretation) after the definition of “amortised cost basis of accounting” insert —
“earlier period” and “later period” have the meanings given in paragraph 19A of Schedule 9 to the Finance Act 1996 ;
.
4
In regulation 3 (credits and debits not brought into account) —
a
after “but” insert “, subject to regulation 3C,”; and
b
for “in the first accounting period of the company beginning on or after 1st January 2006” substitute “in accordance with regulations 3A and 3B”.
5
After regulation 3 insert —
Prescribed debits and credits brought into account over prescribed period
3A
1
Subject to regulation 3B, debits and credits prescribed in regulation 4 (“the applicable amounts”) shall be brought into account in accordance with this regulation.
2
One tenth of the applicable amounts shall be brought into account for each year in the period of ten years (“the prescribed period”) beginning with the later of —
a
the first accounting period of the company beginning on or after 1st January 2006, and
b
the later period.
3
If amounts representing fractions of the applicable amounts fall to be brought into account under paragraph (2), those amounts shall be —
a
apportioned between the accounting periods beginning or ending in that year, and
b
brought into account in the periods to which they are allocated in accordance with that apportionment.
4
An apportionment between accounting periods of amounts to be brought into account under paragraph (2) for any year shall be made according to how much of the year is included in each period, and, if that year and the accounting period are the same, the apportionment shall be effected by the allocation of the whole of the amounts to that accounting period.
5
If a company ceases to be within the charge to corporation tax before the end of the prescribed period, the whole of the applicable amounts, so far as they have not fallen to be brought into account for an earlier accounting period, shall be brought into account as a credit or debit for the accounting period ending when the company ceases to be within that charge.
This paragraph does not apply if paragraph (6) applies.
6
In a case where there is a qualifying transfer —
a
these Regulations apply to the successor or transferee for the remainder of the prescribed period for the purpose of bringing into account the applicable amounts, so far as they have not fallen to be brought into account for an earlier accounting period, and
b
if —
i
there are two or more successors or transferees, or
ii
the transfer is of part only of the business,
those applicable amounts shall be apportioned between the parties in a manner that is just and reasonable in the circumstances.
7
Paragraph (6) does not apply where the successor or transferee is resident outside the United Kingdom unless the business to which the qualifying transfer relates is carried on by the successor or transferee through a permanent establishment in the United Kingdom.
8
In this regulation —
“qualifying transfer” means —
a transaction to which section 343(1) of the Income and Corporation Taxes Act 1988 (company reconstruction without a change of ownership) applies,
a transaction to which that section would apply if for “trade” there were substituted “investment business or property business”, or
a transfer of a business which consists of the effecting or carrying out of contracts of long-term insurance from one person (“the transferee”) to another person (“the transferor”) (“an insurance business transfer scheme”);
“successor” has the meaning given in section 343(1) of the Income and Corporation Taxes Act 1988;
“transferee” and “transferor” have the meanings given in sub-paragraph (c).
Prescribed debits and credits in relation to dormant accounts brought into account in the first accounting period beginning on or after 1st January 2007
3B
1
The debits and credits prescribed in regulation 4(1)(a) or (b) which are specified in paragraph (2) shall be brought into account in the first accounting period of the company beginning on or after 1st January 2007.
2
The specified debits and credits are those which represent the carrying value of a liability owed by a bank or building society to a depositor which at the end of the earlier period had no carrying value.
3
In this regulation —
“bank” has the meaning given by section 840A of the Income and Corporation Taxes Act 1988 ;
“building society” has the meaning given by section 832(1) of that Act;
“carrying value” has the meaning given by paragraph 19A(4A) of Schedule 9 to the Finance Act 1996 .
Prescribed debits and credits not brought into account
3C
1
The debits and credits prescribed in regulation 4(1) which are specified in paragraph (2) shall not be brought into account in determining a company’s profit or loss for any period.
2
The specified debits and credits are —
a
debits and credits in relation to a derivative contract to which a company is treated as a party by section 94A(2)(b) of the Finance Act 1996 where section 92A of that Act (convertible securities etc: debtor relationships) applied to the debtor relationship in relation to that contract at the end of the company’s period of account immediately preceding the first period of account to begin on or after 1st January 2005;
b
debits and credits in relation to a derivative contract to which paragraph 45L of Schedule 26 to the Finance Act 2002 (derivatives not embedded in a loan relationship) applies;
c
debits and credits in relation to a derivative contract which is an interest rate contract to which regulation 9 of the Disregard Regulations applies;
d
debits and credits in relation to a loan relationship specified in paragraph (3) representing the difference between the value of the loan relationship recognised for accounting purposes at the end of the earlier period and the value recognised at the beginning of the later period, where in accordance with generally accepted accounting practice —
i
in the earlier period the loan relationship was brought into account at a contract rate, and
ii
in the later period the loan relationship is brought into account at a spot rate of exchange,
to the extent that the debit or credit is attributable to the different rates of exchange; and
e
debits and credits in relation to an interest rate contract which is designated as a cash flow hedge of an interest rate risk in respect of which an election has been made under regulation 6(5) of the Disregard Regulations, to the extent that —
i
they arise as a result of changes in interest rates, and
ii
regulation 9A(2)(a) of the Disregard Regulations applies or will apply to them.
3
A loan relationship is specified if —
a
it is denominated in a currency which is not the company’s functional currency,
b
a hedging relationship exists between the loan relationship and a derivative contract, and
c
as a result of that hedging relationship, the derivative contract is within regulation 9 of the Disregard Regulations.
4
In this regulation —
“contract rate” means the rate of exchange implied by the derivative contract in paragraph 3(b);
“designated”, “cash flow hedge” and “income statement” have the same meaning as for accounting purposes;
“the Disregard Regulations” means the Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2004 ;
“functional currency” has the meaning given in section 92E(3) of the Finance Act 1993 ;
“hedging relationship” has the meaning given in regulation 2(5) of the Disregard Regulations.
.
6
1
Amend regulation 4 (prescribed debits and credits) as follows.
2
In paragraph (1) for “the first” substitute “any”.
3
In paragraph (2) for “any of paragraphs (3), (4), (6) and (7)” substitute “paragraph (3) and (4)”.
4
In paragraph (3) —
a
omit the word “ends”; and
b
omit the last sentence.
5
For paragraph (4) substitute —
4
The debits and credits falling within this paragraph are debits and credits in relation to a derivative contract to which a company is a party where —
a
the company is treated as party to the contract by section 94A(2)(b) of the Finance Act 1996 and the corresponding loan relationship to which the company is treated as a party by paragraph (b) of that section is one to which paragraph (3) applies; or
b
the Disregard Regulations do not apply to that contract and there is a hedging relationship between the derivative contract and a hedged item which is a relevant asset or relevant liability.
.
6
Omit paragraphs (6) and (7).
7
In paragraph (5)(d) of regulation 5 (amounts recognised in determining a company’s profit or loss in relation to held-to-maturity assets) for “greater” substitute “less”.
Vernon Coaker
Dave Watts
Two of the Lords Commissioners of Her Majesty’s Treasury
7th December 2005


text:
Citation and commencement
1
This Order may be cited as the Road Traffic (Permitted Parking Area and Special Parking Area) (County of Hertfordshire) (Borough of Broxbourne) Order 2005 and shall come into force on 9th May 2005.
Interpretation
2
In this Order —
“the 1984 Act” means the Road Traffic Regulation Act 1984 ;
“the 1991 Act” means the Road Traffic Act 1991; and
“the parking area” means the area designated as a permitted parking area and as a special parking area by article 4 of this Order.
Application
3
This Order applies to the whole of the borough of Broxbourne except the entire length of the A10, including its on and off slip roads, within the borough.
Designation of permitted parking area and special parking area
4
The Secretary of State hereby designates the area to which this Order applies as —
a
a permitted parking area; and
b
a special parking area.
Modification and application of Part II of the 1991 Act
5
Sections 66, 69 to 74, 78, 79 and 82 of, and Schedule 6 to, the 1991 Act, shall apply in relation to the parking area and as so applied shall have effect subject to the modifications specified in Schedule 1 to this Order.
Modification of other provisions
6
The 1984 Act shall be modified in relation to the parking area as specified in Schedule 2 to this Order.
Signed by authority of the Secretary of State
Charlotte Atkins
Parliamentary Under Secretary of State
Department for Transport
24th February 2005


text:
Citation, commencement, interpretation and application
1
1
This Order may be cited as the Town and Country Planning (General Development Procedure) (Amendment) (England) Order 2005 and shall come into force on 24th August 2005.
2
This Order applies in relation to England only.
Amendment of the Town and Country Planning (General Development Procedure) Order 1995
2
The Town and Country Planning (General Development Procedure) Order 1995 is amended in accordance with the following provisions of this Order.
Major infrastructure projects
3
1
After article 4A (applications in respect of Crown land) insert —
Major infrastructure projects: economic impact report
4B
1
This article only applies in relation to major infrastructure projects where the Secretary of State has given a direction under section 76A(2) of the Act.
2
An economic impact report (“the report”) prepared by an applicant in accordance with section 76A(5) of the Act shall be in the form set out in Schedule 4A to this Order.
3
Subject to paragraph (5), the report shall contain the applicant’s estimates of the overall economic impact at —
a
local level;
b
regional level;
c
national level,
of the project for which planning permission or approval, as the case may be, is sought.
4
Without prejudice to the generality of paragraph (2), each estimate shall —
a
include estimates specific to employment, investment, economic output; and
b
separately identify the costs and benefits falling on or accruing to the local, regional or national community as the case may be.
5
The estimates shall exclude factors which would lead to benefits being counted more than once.
6
The report shall —
a
state the assumptions made in preparing the estimates;
b
state the sources of information used to produce the estimates; and
c
where there is uncertainty as to any matter relevant to the estimates, shall explain that uncertainty.
7
The report shall be submitted to the Secretary of State not later than 15 weeks after the date on which the applicant received from the Secretary of State a written request for its submission.
8
The applicant shall, on submitting the report to the Secretary of State, publish in a local newspaper circulating in the locality in which the land to which the application relates is situated a notice stating —
a
his name and that he is the applicant for planning permission or approval, as the case may be;
b
the name and address of the local planning authority;
c
the date on which the application was made and that it has been referred to the Secretary of State for determination as a major infrastructure project;
d
the location and nature of the proposed development;
e
an address in the locality at which the report may be inspected, and the latest day on which it will be available for inspection (being a date not less than 21 days from the date on which the notice is published);
f
an address in the locality (whether or not the same as that given under sub-paragraph (e)) at which copies of the report may be obtained, on payment of a reasonable charge;
g
the address of any website maintained by the applicant where a copy of the report may be viewed; and
h
that any person wishing to make representations about the report should make them in writing, before the date stated in accordance with sub-paragraph (e), to the Secretary of State and the address to which such representations should be sent.
9
The applicant shall afford to any person who so requests a reasonable opportunity to inspect and, where practicable and on payment of a reasonable charge, take copies of the report.
10
In this article —
“economic output” means the estimate of changes to either Gross Domestic Product or Gross Value Added as a result of the project;
“local” for the purposes of paragraphs (3)(a) and (4)(b) means within the area of the relevant local planning authority; and
“regional” means relating to a region specified in Schedule 1 to the Regional Development Agencies Act 1998 .
.
2
In articles 9(2) (applications for planning permission referred to the Secretary of State for determination and appeals to the Secretary of State), 18 (notice of reference of applications to the Secretary of State) and 19(3) (representations to be taken into account), before “77” insert “76A or”.
3
After Schedule 4 insert Schedule 4A set out in the Schedule to this Order.
Consultation before the grant of planning permission
4
In article 10 —
a
at the beginning of paragraph (4)(b) insert “subject to paragraph (4A)”;
b
in paragraph (4)(b) for “14” substitute “21”; and
c
after paragraph (4) insert —
4A
Sub-paragraph (b) of paragraph (4) does not apply if before the end of the period referred to in that sub-paragraph —
a
the local planning authority have received representations concerning the application from the consultee; or
b
the consultee gives notice that it does not intend to make representations.
.
Consultation with RPB or county planning authority
5
For article 11 (consultation with county planning authority) substitute —
Consultation with RPB or county planning authority
11
The period prescribed for the purposes of paragraph 7(7)(c) of Schedule 1 to the Act (local planning authorities - distribution of functions) is 21 days.
.
Duty to respond to consultation
6
After article 11 insert —
Duty to respond to consultation
11A
1
The requirements to consult which are prescribed for the purposes of section 54(2)(b) of the 2004 Act are those contained in —
a
article 10;
b
article 12;
c
paragraph (5)(a) of condition A.3 in Part 24 of the Town and Country Planning (General Permitted Development) Order 1995 ;
d
section 71(3) of the Act;
e
paragraph 4(2) of Schedule 1 to the Act;
f
paragraph 7 of Schedule 1 to the Act; and
g
paragraph 3(b) of Schedule 4 to the Planning (Listed Buildings and Conservation Areas) Act 1990 .
2
The period prescribed for the purposes of section 54(4)(a) of the 2004 Act is the period of 21 days beginning with the day on which —
a
the document on which the views of consultees are sought; or
b
where there is more than one such document and they are sent on different days, the last of those documents,
is received by the consultee, or such other period as may be agreed in writing between the consultee and the consultor.
3
The information to be provided to the consultee for the purposes of the consultation, pursuant to section 54(5)(b) of the 2004 Act, is such information as will enable that person to provide a substantive response.
4
For the purposes of this article and article 11B, and pursuant to section 54(5)(c) of the 2004 Act, a substantive response is one which —
a
states that the consultee has no comment to make;
b
states that, on the basis of the information available, the consultee is content with the development proposed;
c
refers the consultor to current standing advice by the consultee on the subject of the consultation; or
d
provides advice to the consultor.
5
In this article and article 11B, “the 2004 Act” means the Planning and Compulsory Purchase Act 2004 .
Duty to respond to consultation — annual reports
11B
1
Each consultee who is, by virtue of section 54 of the 2004 Act and article 11A, under a duty to respond to consultation shall give to the Secretary of State, not later than 1st July in each year beginning with the year commencing on 1st January 2006, a report as to that consultee’s compliance with section 54(4) of the 2004 Act.
2
The report shall relate to the period of 12 months commencing on 1st April in the preceding year (“the report year”).
3
The report shall contain, in respect of the relevant report year —
a
a statement as to the number of occasions on which the consultee was consulted by a person other than a local planning authority;
b
a statement as to the number of occasions on which a substantive response was given to a person other than a local planning authority within the period referred to in section 54(4) of the 2004 Act;
c
a statement as to the number of occasions on which the consultee was consulted by a local planning authority;
d
a statement as to the number of occasions on which a substantive response was given to a local planning authority within the period referred to in section 54(4) of the 2004 Act;
e
in relation to occasions on which the consultee has given a substantive response outside the period referred to in section 54(4) of the 2004 Act, a summary of the reasons why the consultee failed to comply with the duty to respond within that period.
.
Applications relating to county matters
7
In article 12 —
a
in paragraph (1) —
i
for “A County” substitute “Subject to paragraph (1A), a county”; and
ii
for “14” substitute “21”; and
b
after paragraph (1) insert —
1A
Paragraph (1) does not prevent a county planning authority determining an application if before the end of the period referred to in that paragraph —
a
the authority have received recommendations concerning the application from the district planning authority; or
b
the district planning authority gives notice that they do not intend to make recommendations.
.
Notice to parish and community councils
8
In article 13 for “14” substitute “21” in both places where the number appears.
Schedule 1
9
1
In Part 1 of Schedule 1 (letter to be sent to applicant) for the words “Planning Inspectorate at Tollgate House, Houlton Street, Bristol BS2 9DJ” substitute “Planning Inspectorate at Temple Quay House, 2 The Square, Temple Quay, Bristol BS1 6PN”.
2
In Part 2 of Schedule 1 (notification to be sent to the applicant) for the words “Planning Inspectorate at Tollgate House, Houlton Street, Bristol BS2 9DJ” substitute “Planning Inspectorate at Temple Quay House, 2 The Square, Temple Quay, Bristol BS1 6PN”.
Signed by authority of the First Secretary of State
Yvette Cooper
Minister of State
Office of the Deputy Prime Minister
25th July 2005


text:
1
This Order may be cited as the A120 Trunk Road (Stansted to Marks Tey) Order 2005 and shall come into force on 7th March 2005.
2
In this Order —
1
all measurements of distance are measured along the route of the relevant highway;
2
i
“the main road” means the length of highway described in Schedule 1 to this Order;
ii
“the plan” means the plan numbered HA10/MP/019 marked “The A120 Trunk Road (Stansted to Marks Tey) Order 2005”, signed by authority of the Secretary of State for Transport and deposited at ODPM-DfT Records Management Branch, Floor 13 (IMD), Ashdown House, St Leonards on Sea, Hastings, East Sussex TN37 7GA;
iii
“the link road, slip roads and roundabouts” means the lengths of highways described in Schedule 2 to this Order which connect the main road with other highways at the places stated in that Schedule; and
iv
“the new link roads and slip roads” means the new highways which the Secretary of State proposes to construct along the routes described in Schedule 3 to this Order which connect the main road with other highways at the places stated in that Schedule.
3
The main road, the link road, slip roads and roundabouts and the new link roads and slip roads shall become trunk roads from the date when this Order comes into force.
4
The centre line of each of the trunk roads is indicated by a heavy black line on the plan.
5
The Secretary of State directs as respects any part of a highway which crosses the route of any of the new link roads or slip roads that —
a
where the highway is maintainable at the public expense by a local highway authority, the part in question shall be maintained by that authority, and
b
where the highway is not so maintainable and is not maintainable under a special enactment or by reason of tenure, enclosure or prescription, the Secretary of State shall be under no duty to maintain the part in question,
until, in either case, a date to be specified in a notice given by the Secretary of State to the highway authority for that highway. The date specified will not be later than the date on which the relevant route is opened for traffic.
Signed by authority of the Secretary of State for Transport
Mr. W.S.C. Wadrup
A Divisional Director Highways Agency
7th February 2005