Regulation 39 Inheritance Tax Act 1984

(1)

Part 2 of Schedule 4 (maintenance funds for historic buildings, etc: property leaving the funds) is amended as follows.

(2)

In paragraph 10(1) —

(a)

in paragraph (a), after “spouse” insert “or civil partner”, and

(b)

in paragraph (b), after “widower” insert “or surviving civil partner”.

(3)

In paragraph 15A(4)^f1, in the words substituted in paragraph 10(1) —

(a)

in paragraph (b)(i), after “spouse” insert “or civil partner”,

(b)

in paragraph (b)(ii), after “widower” insert “or surviving civil partner”, and

(c)

in the words following paragraph (b), for “spouse, widow or widower” substitute “spouse or civil partner, or widow or widower or surviving civil partner,”.

Annotations

Footnotes

f1: Paragraph 15A was inserted by section 59 of, and paragraphs 3 and 6 of Schedule 9 to, the Finance Act 1987 (c. 16).