Inheritance Tax Act 198414
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”.
In section 54 (exceptions from charge on death), in subsection (2) —
in paragraph (a), after “spouse” insert “or civil partner”, and
in paragraph (b), after “widower” insert “or surviving civil partner”.