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Regulation 17 Inheritance Tax Act 1984

Original text. Later amendments are not shown.

(1)

Section 80 (initial interest of settlor or spouse) is amended as follows.

(2)

In subsection (1), after “spouse” insert “or civil partner”.

(3)

In subsection (2) —

(a)

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

(b)

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

(4)

In the heading, after “spouse” insert “or civil partner”.