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.
A92. Tax Exempt Special Savings Accounts (TESSAs): European authorised institutions A93. Payments from offshore trusts to minor, unmarried child of settlor: claim by settlor for credit of tax paid by trustees A94. Profits and losses of theatre backers (Angels) A95. Small lump sum retirement benefit schemes A96.
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