The Tax and Civil Partnership Regulations 2005 No. 3229

Inheritance Tax Act 1984

4.—(1) Section 11 (dispositions for maintenance of family) is amended as follows.

(2) In subsection (1), after “marriage” insert “or civil partnership”.

(3) In subsection (6) —

(a) in the definition of “dependent relative” —

(i) in paragraph (a), after “spouse” insert “or civil partner”, and

(ii) for paragraph (b) substitute —

“(b) his mother or father or his spouse’s or civil partner’s mother or father;”, and

(b) at the appropriate place insert —

““civil partnership”, in relation to a disposition made on the occasion of the dissolution or annulment of a civil partnership, and in relation to a disposition varying a disposition so made, includes a former civil partnership;”.