In light of the rushed nature of the passing of Finance Act 2011, the taxation provisions for the Civil Partnership legislation were deferred.
Revenue have confirmed that the legislation for this has been largely prepared and in general will be backdated to 1 January 2011. Previous media reports had indicated that all the relevant taxation legislation would be backdated to the date when the general civil partnership legislation came into force, therefore care will need to be taken on this aspect in due course as to what is or is not so backdated.
THIS NOTE IS NOW SUPERCEDED BY NOTE HERE
