Inheritance Tax Act 198417

1

Section 80 (initial interest of settlor or spouse) is amended as follows.

2

In subsection (1), after “spouse” insert “or civil partner”.

3

In subsection (2) —

a

after “spouse” insert “or civil partner”, and

b

after “widower” insert “or surviving civil partner”.

4

In the heading, after “spouse” insert “or civil partner”.