Transcription of Extra-Statutory Concessions - GOV.UK
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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.
A99. FSA/PIA review of sales of Freestanding Additional Voluntary Contributions Schemes (FSAVCS): Tax Treatment of compensation A100. Tax exemption for compensation paid on bank accounts owned by holocaust victims A101. Personal …
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