| 释义 |
civil partnership
A legal status, created by the Civil Partnership Act 2004, that confers analogous rights to those conferred by marriage on couples who formalize their relationship in accordance with the Act. Originally, civil partnerships were limited to same-sex couples, but they were extended to couples regardless of gender by the Civil Partnerships, Marriages and Deaths (Registration etc.) Act 2019. To be eligible to form a civil partnership, the parties must be over 16 years of age and not related to each other within the prohibited degrees. The partnership can be dissolved by the granting by a court of a dissolution order, on proof by the applicant that the partnership has irretrievably broken down. Before the full commencement of the Divorce, Dissolution and Separation Act 2020, this had to be evidenced by one of four facts: (1) that the respondent had behaved in such a way that the petitioner could no longer be reasonably expected to live with him or her; (2) that the applicant and the respondent had lived apart for at least two years and the respondent consented to a dissolution order being made; (3) that the applicant and the respondent had lived apart for at least five years; (4) that the respondent had deserted the petitioner for at least two years. Analogously with the position on divorce, reliance on such facts will now be unnecessary by virtue of the 2020 Act’s reforms. On the dissolution of a partnership, the courts have powers to make provision for financial relief that mirror those contained in the Matrimonial Causes Act 1973 for married couples. A civil partner can obtain, in the same way as a spouse, matrimonial home rights (now known simply as home rights) and has the same rights as a spouse in relation to inheritance under the intestacy rules and under the Inheritance (Provision for Family and Dependants) Act 1975. The Children Act 1989 as amended gives a civil partner the same rights as a step-parent to apply for parental responsibility in respect of a child. Statutory instruments issued under the authority of the Finance Act 2005 (s 103) have the effect that civil partners are treated for tax purposes as if they were married persons. Thus, a transfer of assets (whether at death or during lifetime) from one civil partner to the other is exempt from inheritance tax. No capital gain is triggered by the gift of an asset from one civil partner to the other. When a settlement is established under which it is possible for a settlor’s civil partner to receive benefit, income and gains arising are taxed on the settlor, in the same way as would apply if it were possible for the settlor’s spouse to receive benefit. The Marriage (Same Sex Couples) Act 2013 provides for the conversion of same-sex civil partnerships into marriages where this is desired; the provision does not apply to a heterosexual couple who enter into a civil partnership. |