# The Tax and Civil Partnership Regulations 2005, Regulation 18: Inheritance Tax Act 1984


In section 86 (trusts for benefit of employees), in subsection (1)(b), after “marriage” insert “to or civil partnership with,”.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/18 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.