Divorce, Dissolution and Separation Bill (HC Bill 404)

(2) In subsection (8)—

(a) for paragraph (a) and the “or” after it substitute—

“(a) in England and Wales, a divorce order which has
been made final, a nullity of marriage order which has
5been made final, a judicial separation order or a
corresponding decree,”;

(b) in paragraph (b), at the end insert “or”;

(c) after paragraph (b) insert—

“(c) in Northern Ireland, a decree absolute of divorce, a
10decree of nullity of marriage or a decree of judicial
separation.”

(3) At the end insert—

“(12) In subsection (8) “corresponding decree” means any of the
following—

• 15a decree absolute of divorce;

• a decree absolute of nullity of marriage;

• a decree of judicial separation.”

58 In Schedule 1 to the Land and Buildings Transaction Tax (Scotland) Act 2013
(asp 11) (exempt transactions), in paragraph 4—

(a) 20in paragraph (a), for “a decree of divorce, nullity of marriage or”
substitute “an order or decree for the dissolution or annulment of the
marriage or their”;

(b) in paragraph (b), for “such a” substitute “such an order or”.

59 (1) In Schedule 3 to the Land Transaction Tax and Anti-avoidance of Devolved
25Taxes (Wales) Act 2017 (anaw 1) (transactions exempt from charge),
paragraph 3 is amended as follows.

(2) In paragraph (a)—

(a) in the English language text, for “a decree of divorce, nullity of
marriage or” substitute “an order or decree for the dissolution or
30annulment of the marriage or their”;

(b) in the Welsh language text, for “archddyfarniad ysgariad, dirymedd
priodas” substitute “gorchymyn neu archddyfarniad ar gyfer
diddymiad neu ddirymiad y briodas”.

(3) In paragraph (b)—

(a) 35in the English language text, for “such a” substitute “such an order
or”;

(b) in the Welsh language text, before “archddyfarniad o’r fath” insert
“gorchymyn neu”.