Regulation 14 I1
In section 54 (exceptions from charge on death), in subsection (2) —
(a)
in paragraph (a), after “spouse” insert “or civil partner”, and
(b)
in paragraph (b), after “widower” insert “or surviving civil partner”.
Annotations
Commencement
- I1
Reg. 14 in force at 5.12.2005, see reg. 1(1)