法律英语词汇“spouse”的翻译、意思、用法、释义-法律词典

单词

spouse

释义

spouse
n. A person’s lawfully married husband or wife. With the passing of the Marriage (Same Sex Couples) Act 2013 the term “spouse” in any legislation is now taken to include a man who is married to a man or a woman who is married to a woman. For taxation purposes, a civil partner who has been through the registration process for a same-sex civil partnership is also taken to be a spouse.

Many provisions in the tax code apply specifically to transactions between spouses. For capital gains tax, the special treatment given to transfers of assets between spouses ends for the tax year in which the spouses cease to live together (Taxation and Capital Gains Act 1992 s 58). For inheritance tax, the special treatment of transfers between spouses continues until the final divorce decree (Inheritance Tax Act 1984 s 18).

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