# The Tax and Civil Partnership Regulations 2005, 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”.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/36 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-36
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.