# The Tax and Civil Partnership Regulations 2005, Regulation 6: Inheritance Tax Act 1984


In section 17 (changes in distribution of deceased’s estate, etc) —
(a) in paragraph (c), after “spouse” insert “or civil partner”, and
(b) in paragraph (d), after “legitim” insert “or rights under section 131 of the Civil Partnership Act 2004”.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/6 (the official version)
Page: https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.