Revenue Note for Guidance
This Chapter deals with the capital gains tax assessment of civil partners (section 1031M), the charge of capital gains tax on one civil partner where the other civil partner has not paid (section 1031N), and the rules regarding the transfer of assets where a civil partnership is dissolved (section 1031O).
This is an interpretation section for the purposes of this Chapter.
(1) This section contains terms used in this Chapter.
(2) A reference in the Capital Gains Tax Acts to an individual who has been nominated to be the nominated civil partner in accordance with section 1031M includes a reference to an individual who is deemed to be the nominated civil partner in accordance with that section.
(3) Any notice required to be served under any section in this Chapter can be served by post.
Relevant Date: Finance Act 2019