Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010

38.

Creation of joint tenancy in shared home exempt from fees.

38.— No land registration fee, Registry of Deeds fee or court fee shall be payable on any transaction creating a joint tenancy between civil partners in respect of a shared home where the home was immediately prior to such transaction owned by either civil partner or by both civil partners otherwise than as joint tenants.

Annotations:

Editorial Notes:

E15

Instruments creating a joint tenancy between civil partners under section confirmed excluded from e-stamping system (7.07.2012) by Stamp Duty (E-stamping of Instruments and Self-Assessment) Regulations 2012 (S.I. No. 234 of 2012), reg. 3 and sch. 1 par. 2(b), in effect as per reg. 1(2).