{
  "url": "https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-13",
  "json_url": "https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-13.json",
  "legislation": "ukdsi/2005/0110735293",
  "legislation_title": "The Tax and Civil Partnership Regulations 2005",
  "legislation_url": "https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005",
  "path": "regulation/13",
  "kind": "regulation",
  "number": "13",
  "heading": "Inheritance Tax Act 1984",
  "text": "(1) Section 53 (exceptions from charge on termination of interest in possession) is amended as follows.\n(2) In subsection (4) —\n(a) in paragraph (a), after “spouse” insert “or civil partner”, and\n(b) in paragraph (b), after “widower” insert “or surviving civil partner”.\n(3) In subsection (5)(a) —\n(a) after “spouse” insert “or civil partner”, and\n(b) after “widower” insert “or surviving civil partner”.\n(4) In subsection (7), after “spouse” insert “or civil partner”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/13",
    "retrieved_at": "2026-10-30T15:21:56.706480+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}