Regulation 13 Inheritance Tax Act 1984

(1)

Section 53 (exceptions from charge on termination of interest in possession) is amended as follows.

(2)

In subsection (4) —

(a)

in paragraph (a), after “spouse” insert “or civil partner”, and

(b)

in paragraph (b), after “widower” insert “or surviving civil partner”.

(3)

In subsection (5)(a) —

(a)

after “spouse” insert “or civil partner”, and

(b)

after “widower” insert “or surviving civil partner”.

(4)

In subsection (7), after “spouse” insert “or civil partner”.