A measure was taken in Finance Act 2005 to pave the way for changes to all existing tax legislation, both primary and secondary, so that civil partners formed as a result of the Civil Partnership Act 2004 will be treated the same as married couples for tax purposes. It gives the Inland Revenue the power to introduce regulations to effect those changes.
The full text of Budget Note 28 that accompanied the measure is available at REV BN 28: Tax and Civil Partners .
In October 2005 two Statutory Instruments were laid in the Commons to bring in these tax changes. They will apply from the start of civil partnerships on 5 December 2005 and from then tax charges and reliefs and anti-avoidance rules will apply equally to married couples and civil partners (registered same-sex couples).
You may also wish to view the text of the Regulatory Impact Assessment accompanying the Instruments.
