You have a financial arrangement that is transferred when you settle relationship property. The financial arrangements rules do not apply if it meets certain criteria set out in section EW 10(6). You can find out about the old financial arrangements rules in section EZ 45(c).

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Topics:

Family and relationships > Marriage and partnershipsFamily and relationships > Children and parentingMoney and consumer rights > Banking and loans

FB 8: Patent applications and patent rights, or

"Transferring patent rights in a relationship settlement"

FB 10: Continuity provisions: shares and options, or

"What happens to shares and options when relationship property is divided"

Part FRecharacterisation of certain transactions
Transfers of relationship property

FB 9Financial arrangements rules

The financial arrangements rules do not apply to a financial arrangement transferred on a settlement of relationship property if the financial arrangement meets the criteria set out in section EW 10(6) (Financial arrangements to which financial arrangements rules apply). For the application of the old financial arrangements rules, see section EZ 45(c) (Application of old financial arrangements rules).

Compare

2004 No 35 s FF 2

Notes

Section FB 9: amended (with effect on 1 April 2008), on 6 October 2009, by section 203(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).