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”.