Regulation 36 Inheritance Tax Act 1984
In section 203 (liability of spouse ) —
(a)
in subsections (1), (2) and (4), after “spouse”, in each place, insert “or civil partner”, and
(b)
in the heading, after “spouse” insert “or civil partner”.
In section 203 (liability of spouse ) —
in subsections (1), (2) and (4), after “spouse”, in each place, insert “or civil partner”, and
in the heading, after “spouse” insert “or civil partner”.