# The Tax and Civil Partnership Regulations 2005, Regulation 16: Inheritance Tax Act 1984


In section 71 (accumulation and maintenance trusts), in subsection (2)(b)(ii), after “widowers” insert “or surviving civil partners”.

---
Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/16 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.