Regulation 42 Finance Act 1985

Section 84 (stamp duty: death: varying dispositions, and appropriations) is amended as follows.

In subsection (5), for “husband or wife” substitute “spouse or civil partner”.

In subsection (6)(a), for “husband or wife” substitute “spouse or civil partner”.

In subsection (7), for “relictae or of issue to legitim” substitute “relictae, of issue to legitim or rights under section 131 of the Civil Partnership Act 2004, or of a civil partner to rights under section 131 of that Act”.