Regulation 44 Finance Act 1986

(1)

Section 102 (gifts with reservation) is amended as follows.

(2)

In subsection (5) —

(a)

in paragraph (a), after “spouses” insert “or civil partners”, and

(b)

in paragraph (c), after “marriage” insert “or civil partnership”.

(3)

In subsection (5A)^f1, in paragraph (b), after “spouse” insert “or civil partner”.

Annotations

f1: Subsection (5A) was inserted by section 185 of the Finance Act 2003 (c. 14).