Regulation 46 Finance Act 1986
In Schedule 20 (gifts with reservation), in paragraphs 6(1)(b)(iv) and 7(1) and (2), after “spouse”, in each place, insert “or civil partner”.
In Schedule 20 (gifts with reservation), in paragraphs 6(1)(b)(iv) and 7(1) and (2), after “spouse”, in each place, insert “or civil partner”.