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”.