{
  "url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-estates-regulations-2004/regulation-5",
  "json_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-estates-regulations-2004/regulation-5.json",
  "legislation": "uksi/2004/2543",
  "legislation_title": "The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/inheritance-tax-delivery-of-accounts-excepted-estates-regulations-2004",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Spouse and charity transfers",
  "text": "(1) For the purposes of these Regulations, a spouse or charity transfer means any disposition (whether effected by will, under the law relating to intestacy or otherwise) of property comprised in a person’s estate—\n(a) subject to paragraph (2), to the person’s spouse within section 18(1) of the 1984 Act; and\n(b) subject to paragraph (3), to a charity within section 23(1) of the 1984 Act or for national purposes within section 25(1) of the 1984 Act.\n(2) A transfer is not a spouse transfer within paragraph (1)(a) if either spouse was not domiciled in the United Kingdom at any time prior to the transfer.\n(3) A transfer is not a charity transfer within paragraph (1)(b) if the property becomes comprised in a settlement as a result of the disposition.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "substituted for words",
      "affecting": "ukpga/2025/8",
      "affecting_title": "Finance Act 2025"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2005/3230",
      "affecting_title": "The Tax and Civil Partnership (No. 2) Regulations 2005"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2005/3230",
      "affecting_title": "The Tax and Civil Partnership (No. 2) Regulations 2005"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2005/3230",
      "affecting_title": "The Tax and Civil Partnership (No. 2) Regulations 2005"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2005/3230",
      "affecting_title": "The Tax and Civil Partnership (No. 2) Regulations 2005"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/2543/regulation/5",
    "retrieved_at": "2026-10-29T05:17:58.574564+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."
}