| Links from Section 88A | ||
|---|---|---|
| Act | Linked to | Context |
|
Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 |
Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 |
Notwithstanding any other provision of this Act, a gift or inheritance taken by virtue or in consequence of an order under Part 15 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 by a qualified cohabitant, within the meaning of that Act, is exempt from tax and is not taken into account in computing tax. |
| Links to Section 88A (from within TaxSource Total) | ||
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None |
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