{
  "url": "https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-7",
  "json_url": "https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005/regulation-7.json",
  "legislation": "ukdsi/2005/0110735293",
  "legislation_title": "The Tax and Civil Partnership Regulations 2005",
  "legislation_url": "https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2005",
  "path": "regulation/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Inheritance Tax Act 1984",
  "text": "(1) Section 18 (transfers between spouses) is amended as follows.\n(2) In subsection (1), after “spouse” insert “or civil partner”.\n(3) In subsection (2), after “spouse” insert “or civil partner”.\n(4) In subsection (3), in the words following paragraph (b), after “spouse”, in both places, insert “or civil partner”.\n(5) In the heading, after “spouses” insert “or civil partners”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2005/0110735293/regulation/7",
    "retrieved_at": "2026-10-30T15:21:56.706480+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}