# The Tax and Civil Partnership Regulations 2005, Regulation 38: Inheritance Tax Act 1984


In section 272 (general interpretation), insert at the appropriate place —
““step-child”, in relation to a civil partner, shall be construed in accordance with section 246 of the Civil Partnership Act 2004;”.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/38 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-38
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.