# The Tax and Civil Partnership Regulations 2005, Regulation 25: Inheritance Tax Act 1984


In section 131 (transfers within 7 years before death: the relief), in subsection (1), after “spouse”, in both places, insert “or civil partner”.

---
Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/25 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.