The Tax and Civil Partnership Regulations 2005

Finance Act 1986

This sectionnoteType=Explanatory Memorandum has no associated

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”.

(1)

Subsection (5A) was inserted by section 185 of the Finance Act 2003 (c. 14).