Inheritance Tax Act 1984, Section 108 is up to date with all changes known to be in force on or before 05 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
For the purposes of sections 106 and 107 above, where the transferor became entitled to any property on the death of another person—
(a)he shall be deemed to have owned it from the date of the death, and
(b)if that other person was his spouse [F1or civil partner] he shall also be deemed to have owned it for any period during which the spouse [F1or civil partner] owned it.
Textual Amendments
F1Words in s. 108(b) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), {19)}
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