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

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/4 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.