Cohabitants Act 2010 to be part of Finance (No 2) Bill 2011


To facilitate the accelerated timeframe for the passingof the 2011 Finance Bill the legislative changes to give effect to the taxation changes arising from the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010 were deferred. It is now expected that the legislation will be put before the House shortly as a Bill or as part of a Finance (No. 2) Bill 2011.

The draft legislation is nearing completion and willinclude all necessary changes across all tax heads. Please note that although existing provisions continue to apply until the new legislation is passed, once that legislation is enacted it will apply in the main for the whole of the year of assessment 2011 and after.

Please contact Frances Nolan for further information.

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