Transcription of Extra-Statutory Concessions
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Extra-Statutory Concessions Concessions as at 6 April 2018 The Civil Partnership Act (CPA) received Royal Assent on 18/11/2004 and became effective from 5 December 2005. The Government s commitment is that, for all tax purposes, same-sex couples who form a civil partnership will be treated the same as married couples. As part of this commitment to tax parity, from 5 December 2005 all extra statutory Concessions (ESCs) or Statements of Practice (SoPs) should be taken as extended to apply equally to civil partners and married couples.
B9. Bank interest etc received by charities B10. Income of contemplative communities or of their members. B11. Compensation for compulsory slaughter of farm animals B12. Income from abroad assessable on the remittance basis: compulsory remittances to the United Kingdom under the Exchange Control Acts B13. Untaxed interest paid to non-residents B14.
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