Regulation 46 I1 In Schedule 20 (gifts with reservation), in paragraphs 6(1)(b)(iv) and 7(1) and (2), after “spouse”, in each place, insert “or civil partner”. Annotations Commencement I1 Reg. 46 in force at 5.12.2005, see reg. 1(1) ← Regulation 45 Regulation 46 Regulation 47 →