The Tax and Civil Partnership Regulations 2005

Inheritance Tax Act 1984

8.—(1) Section 22 (gifts in consideration of marriage) is amended as follows.

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

(3) In subsection (2), after “marriage”, in each place, insert “or civil partnership”.

(4) In subsection (3), after “marriage”, in both places, insert “or civil partnership”.

(5) In subsection (4) —

(a) in the opening words, after “marriage” insert “or civil partnership”,

(b) for paragraph (a) substitute —

“(a) the parties to the marriage or civil partnership, any child of the family of the parties to the marriage or civil partnership, or a spouse or civil partner of any such child;”,

(c) in paragraph (b), for “issue” substitute “child”,

(d) for paragraph (c) substitute —

“(c) a subsequent spouse or civil partner of a party to the marriage or civil partnership, any child of the family of the parties to any such subsequent marriage or civil partnership, or a spouse or civil partner of any such child;”, and

(e) in paragraph (d), for “issue” substitute “child”.

(6) After subsection (4) insert —

“(4A) In subsection (4) “child of the family”, in relation to parties to a marriage or civil partnership, means a child of one or both of them.”.

(7) Omit subsection (5).

(8) In the heading, after “marriage” insert “or civil partnership”.