Inheritance Tax Act 19847

1

Section 18 (transfers between spouses) is amended as follows.

2

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

3

In subsection (2), after “spouse” insert “or civil partner”.

4

In subsection (3), in the words following paragraph (b), after “spouse”, in both places, insert “or civil partner”.

5

In the heading, after “spouses” insert “or civil partners”.