Regulation 7 Inheritance Tax Act 1984
(1)
Section 18 (transfers between spouses) is amended as follows.
(2)
In subsection (1), after “spouse” insert “or civil partner”.
(3)
In subsection (2), after “spouse” insert “or civil partner”.
(4)
In subsection (3), in the words following paragraph (b), after “spouse”, in both places, insert “or civil partner”.
(5)
In the heading, after “spouses” insert “or civil partners”.