44.—(1) Section 102 (gifts with reservation) is amended as follows.
(2) In subsection (5) —
(a)in paragraph (a), after “spouses” insert “or civil partners”, and
(b)in paragraph (c), after “marriage” insert “or civil partnership”.
(3) In subsection (5A)(1), in paragraph (b), after “spouse” insert “or civil partner”.
Subsection (5A) was inserted by section 185 of the Finance Act 2003 (c. 14).