The Tax and Civil Partnership Regulations 2005 No. 3229

Inheritance Tax Act 1984

17.—(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”.