Same sex couples are to receive a significant swathe of new rights under the proposed Civil Partnership Bill.

The new law will have a fundamental effect on pensions policy and inheritance law, with homosexuals becoming able to assume their partners' assets.

"My government will maintain its commitment to increased equality and social justice by bringing forward legislation on the registration of civil partnerships between same sex couples," the Queen announced on Wednesday.

However the legislation will not apply to heterosexual cohabitees on the grounds that they have the option of civil or religious marriage denied to gay and lesbian couples.

It will apply in Scotland as the executive has agreed to pass a Sewel motion, which will allows the government to act on devolved issues without the need for a full bill going through the Scottish parliament.

Conservative home affairs spokesman Alan Duncan confirmed that Tories would be given a free vote on the issue.

"Any moves to address discrimination faced by same-sex couples are very welcome," he said.

"There remain a number of issues that need to be ironed out, such as rights for interdependent, platonic couples, but these should not prevent us tackling discrimination against a large number of people. Conservative MPs will be given a free vote on this issue."

Missing from the speech was the expected Gender Recognition Bill.

But the move to allow transsexuals to legally marry in their new sex, designed to bring British law into line with the European Convention on Human Rights, could yet be introduced later in the parliamentary year.

Transsexuals have already been given the right to amend their passports following gender realignment.