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The Civil Partnership Act 2004 (Relationships Arising Through Civil Partnership) Order 2005

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Amendment of Schedule 21 to the Civil Partnership Act 2004

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2.  In Schedule 21 to the Civil Partnership Act 2004 (references to stepchildren etc. in existing Acts)—

(a)after paragraph 2 insert—

2A.  Section 4(3) of the Workmen’s Compensation Act 1925 (c. 84) (Member of a family)(1).;

(b)after paragraph 15 insert—

15A.  Section 11(6) of the Inheritance Tax Act 1984 (c. 51) (dispositions for maintenance of family).

15B.  Section 22(2) of that Act (gifts in consideration of marriage).

15C.  Section 71(8) of that Act (accumulation and maintenance trusts).;

(c)after paragraph 22 insert—

22A.  Section 743(b) of that Act (“employees' share scheme”).;

(d)after paragraph 31 insert—

31A.  Paragraph 2(5) of Schedule 14 to the Income and Corporation Taxes Act 1988 (c. 1) (life assurance premiums payable to friendly societies and industrial assurance companies).;

(e)after paragraph 35 insert—

35A.  Paragraphs 2(7), 2A(10)(2) and 9(11) of Schedule 5 to the Taxation of Chargeable Gains Act 1992 (c. 12) (attribution of gains to settlors with interest in non-resident or dual resident settlement).;

(f)after paragraph 49 insert—

49A.  Section 80(4A) of the Care Standards Act 2000 (c. 14) (basic definitions)(3).; and

(g)after paragraph 53 insert—

54.  Section 242(2) of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) (works transport services).

55.  Section 270A(3)(a) of that Act (limited exemption for qualifying childcare vouchers)(4).

56.  Section 318(3) of that Act (childcare: exemption for employer-provided care)(5).

57.  Section 318A(3) of that Act (childcare: limited exemption for other care)(6).

58.  Section 318C(8) of that Act (childcare: meaning of “qualifying child care”)(7).

59.  Section 371(7) of that Act (travel costs and expenses where duties performed abroad: visiting spouse’s or child’s travel).

60.  Section 374(9) of that Act (non-domiciled employee’s spouse’s or child’s travel costs and expenses where duties performed in UK).

61.  Section 27(3)(a) and (c) of the Sexual Offences Act 2003 (c. 42) (family relationships).

62.  Section 27(4) of the Human Tissue Act 2004 (c. 30) (provision with respect to consent).

63.  Section 54(9) of that Act (general interpretation)..

(1)

The Workmen’s Compensation Act was repealed with savings by the National Insurance (Industrial Injuries) Act 1946 (c. 62) section 89 and Schedule 9, the Industrial Injuries and Diseases (Old Cases) Act 1975 (c. 16) section 1 and the Social Security (Consequential Provisions) Act 1992 (c. 6) section 3 and Schedules 1 and 3.

(2)

Paragraph 2A was inserted by section 131 of, and paragraph 2 of Schedule 22 to, the Finance Act 1998 (c. 36).

(3)

Subsection (4A) was inserted in section 80 of the Care Standards Act 2000 by regulation 2(4) of the Care Standards Act 2000 (Extension of Protection of Vulnerable Adults Scheme) Regulations 2004 (S.I. 2004/2070).

(4)

Section 270A was inserted by section 78 of, and paragraph 3 of Schedule 13 to, the Finance Act 2004 (c. 12).

(5)

Section 318 was substituted by section 78 of, and paragraph 1 of Schedule 13 to, the Finance Act 2004.

(6)

Section 318A was inserted by section 78 of, and paragraph 1 of Schedule 13 to, the Finance Act 2004.

(7)

Section 318C was inserted by section 78 of, and paragraph 1 of Schedule 13 to, the Finance Act 2004.

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