– see also Civil partnerships; Matrimonial home; Spouses; Husband and wife and civil partners; Spouses and civil partners

Divorce

– see Divorce and separation

Divorce or separation

Legislation/Regulatory – SSCBA92 s. 121

General provision

Legislation/Regulatory – SSCBA92 s. 121

Gifts in consideration

Customs duty relief

Commentary – Essential Tax Companion ¶77080

Generally

Commentary – Essential Tax Companion ¶16620

Gifts in consideration of

– see Gifts in consideration of marriage/civil partnership; Gifts in consideration of marriage

Meaning

Legislation/Regulatory – IHTA84 s. 11(6)

Registration Service

Legislation/Regulatory – PSA93 s. 167(5) ; SSAA92 s. 124

Treatment

Legislation/Regulatory – PSA93 s. 167(5)