Statute
Section 43A — Income Tax Act 2007: Meaning of “relevant conversion”
Text of the provision Official document
Meaning of “relevant conversion” 43A For the purposes of this Chapter, a civil partnership between two people results from a relevant conversion if—
a the civil partnership results from—
i the conversion of their marriage into a civil partnership under Part 3 of the Marriage and Civil Partnership (Northern Ireland) (No. 2) Regulations 2020, or ii the conversion of their marriage into a civil partnership under Part 4 or 5 of those Regulations, and b the marriage took place before 5 December 2005.
Official source: legislation.gov.uk
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from UK courts and tribunals with a plain-English summary and legal holding.
Explore case law →