Regulation 44 I1

(1)

Section 102 (gifts with reservation) is amended as follows.

(2)

In subsection (5) —

(a)

in paragraph (a), after “spouses” insert “or civil partners”, and

(b)

in paragraph (c), after “marriage” insert “or civil partnership”.

(3)

In subsection (5A), in paragraph (b), after “spouse” insert “or civil partner”.

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