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The Tax and Civil Partnership Regulations 2005

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Inheritance Tax Act 1984

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10.  In section 29A(6)(1) (abatement of exemption where claim settled out of beneficiary’s own resources), in paragraph (a) of the definition of “the exempt beneficiary”, after “spouse” insert “or civil partner”.

(1)

Section 29A was inserted by section 172 of the Finance Act 1989 (c. 26).

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