Define: Civil Partner

in relation to a Shareholder, a civil partner (as defined in the Civil Partnership Act 2004) of the Shareholder;

in relation to a Shareholder, a civil partner (as defined in the Civil Partnership Act 2004) of the Shareholder;.

Relevant Circumstances

  • When permitted-transfer rules extend to civil partners as well as spouses
  • If estate planning across civil-partnership families is being structured
  • Where the Civil Partnership Act 2004 controls the definition

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