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.

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.

LBTT(S)A 2013 schedule 1 paragraph 5

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