Regulation 4 Inheritance Tax Act 1984

(1)

Section 11 (dispositions for maintenance of family) is amended as follows.

(2)

In subsection (1), after “marriage” insert “or civil partnership”.

(3)

In subsection (6) —

(a)

in the definition of “dependent relative” —

(i)

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

(ii)

for paragraph (b) substitute —

“(b)
his mother or father or his spouse’s or civil partner’s mother or father;”, and

(b)

at the appropriate place insert —

““civil partnership”, in relation to a disposition made on the occasion of the dissolution or annulment of a civil partnership, and in relation to a disposition varying a disposition so made, includes a former civil partnership;”.