# The Tax and Civil Partnership Regulations 2005, Regulation 14: Inheritance Tax Act 1984


In section 54 (exceptions from charge on death), in subsection (2) —
(a) in paragraph (a), after “spouse” insert “or civil partner”, and
(b) in paragraph (b), after “widower” insert “or surviving civil partner”.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/14 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.