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Contents

Legislation
Income Tax Act 2007

Crossheading Introduction

  • Section 42 Tax reductions under Chapter
  • Section 43 Meaning of “the minimum amount”
  • Section 43A Meaning of “relevant conversion”
  • Section 44 Election for new rules to apply
  1. Introduction
  2. Meaning of “relevant conversion”

Section 43A | Meaning of “relevant conversion”

From legislation.gov.uk

For the purposes of this Chapter, a civil partnership between two people results from a relevant conversion if—

(a)the civil partnership results from—

(i)the conversion of their marriage into a civil partnership under Part 3 of the Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020, or

(ii)the conversion of their marriage into a civil partnership under Part 4 or 5 of those Regulations, and

(b)the marriage took place before 5 December 2005.

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