Part 44A Tax Treatment of Civil Partnerships (ss. 1031A-1031O)

Comparing proposed amendment...


	Chapter 1 Income Tax (ss. 1031A-1031K)
In force	1031A. Interpretation (Chapter 1).
In force	1031B. Assessment as single persons.
In force	1031C. Assessment of nominated civil partner in respect of income of both civil partners.
In force	1031D. Election for assessment under section 1031C.
In force	1031E. Special provisions relating to year of registration of civil partnership.
In force	1031F. Repayment of tax in case of certain civil partners.
In force	1031G. Special provisions relating to tax on individual's civil partner's income.
In force	1031H. Application for separate assessments.
In force	1031I. Method of apportioning reliefs and charging tax in cases of separate assessments.
In force	1031J. Maintenance of civil partners living apart.
In force	1031K. Dissolution or annulment of civil partnerships: adaptation of provisions relating to civil partners.
	Chapter 2 Capital Gains Tax (ss. 1031L-1031O)
In force	1031L. Interpretation (Chapter 2).
In force	1031M. Civil partners.
In force	1031N. Application of section 1031G for purposes of capital gains tax.
In force	1031O. Transfers of assets where civil partnership dissolved.

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