Taxes Consolidation Act 1997 section 1031L

Interpretation (Chapter 2)

Section 1031L defines the key terms used throughout the Chapter dealing with capital gains tax as it applies to civil partners.

• The section defines three terms: "inspector", "nominated civil partner" and "other civil partner".
• The nominated civil partner is the one jointly chosen to be assessable, to make the joint return, and to receive assessments.
• References in the Capital Gains Tax Acts to a nominated civil partner include a person deemed to hold that status under section 1031M.
• Any notice required under this Chapter may be served by post.