Related Commentary  Related HMRC Manuals


In the heading to s. 22 the words “or civil partnership” inserted by SI 2005/3229, reg. 8(8), with effect from 5 December 2005.

22(1)  Transfers of value made by gifts in consideration of marriage or civil partnership are exempt to the extent that the values transferred by such transfers made by any one transferor in respect of any one marriage or civil partnership (calculated as values on which no tax is chargeable) do not exceed–

(a)in the case of gifts within subsection (2) below by a parent of a party to the marriage or civil partnership, £5,000,

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