This exemption applies when a couple ends their civil partnership and the parties agree to split their property (including any land) between them, or the property is split under the terms of a court order or by agreement between the parties.
LBTT3007 - Transactions in connection with the dissolution of a civil partnership
LBTT guidance on the exemption of a transaction resulting from a court order or agreement between parties following the dissolution of a civil partnership.
Page Revisions
- 7 December 2017, 13:58