# The Tax and Civil Partnership Regulations 2005, 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), 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,”.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/39 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-39
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.