88A Certain transfers by qualified cohabitants

This section exempts transfers made by a qualified cohabitant to another qualified cohabitant under Part 15 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010. These orders relate to the transfer of property, maintenance payments, etc.

Qualified cohabitants are former cohabitants who have been in a relationship with another person for a minimum period of 5 years (2 years where they are parents of one or more dependent children), whose relationship has ended by death or separation and neither of whom was married to and living with another person in 4 of the 5 years immediately before the relationship ended.

Relevant Date: Finance Act 2015