Transcription of Extra-Statutory Concessions - GOV.UK
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Extra-Statutory Concessions - GOV.UK
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. Introduction This guide details the Extra-Statutory Concessions previously operated by Inland Revenue in use at 6 April 2018.
Tax treatment of directors' fees received by partnerships and other companies A38. Retirement annuity relief: death and disability benefits A39. Exemption for Hong Kong officials: extension of Section 320, ICTA 1988 relief A40. Adoption allowances payable under The Adoption Allowance Regulations 1991 and Section 51, Adoption (Scotland) Act 1978
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