The Civil Partnership Act 2004 provided same-sex couples who have entered into a formal civil partnership with most of the rights and responsibilities of a civil marriage. Civil partners are now entitled to the same property rights, exemption on inheritance tax, social security and pension benefits, as married couples. There is a formal process for dissolving civil partnerships which is similar to the divorce process.
The Marriage and Civil Partnership (Scotland) Act 2014 will allow those who are already in a civil partnership to marry. They will not require to dissolve their civil partnership. This Act comes into force in late 2014.
- The dissolution of a civil partnership in the event of the irretrievable breakdown of the relationship is on the same basis as marriage on divorce.
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