Date-stamp loading
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2011 - onwards
    Version 1 of 1    

1031E. Special provisions relating to year of registration of civil partnership.

 

(1) In this section -

"income tax month" means a calendar month;

"year of registration", in relation to 2 individuals who are civil partners of each other, means -

(a) in the case of civil partners whose civil partnership was registered in the State, the year of assessment in which their civil partnership was registered, and

(b) in the case of civil partners whose legal relationship, entered into in another jurisdiction, is recognised pursuant to an order made under section 5 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010, the year of assessment in which falls the day on which, by virtue of subsection (2) of that section, the civil partners are to be treated as civil partners under the law of the State,

and "registered" in relation to a civil partnership shall be construed accordingly.

(2) Section 1031D shall not apply in relation to civil partners for the year of registration.

(3) Where, on making a claim in that behalf, 2 individuals who a

Comparing proposed amendment...