# The Tax and Civil Partnership Regulations 2005, Regulation 17: Inheritance Tax Act 1984


(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”.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/17 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.