# The Tax and Civil Partnership Regulations 2005, Regulation 22: Inheritance Tax Act 1984


In section 120 (agricultural property: successions), in subsections (1)(b) and (2), after “spouse”, in each place, insert “or civil partner”.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/22 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-22
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.