# The Tax and Civil Partnership Regulations 2005, 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”.

---
Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/13 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.