Inheritance Tax Act 1984

13.—(1) Section 53 (exceptions from charge on termination of interest in possession) is amended as follows.

(2) In subsection (4) —

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

(b) in paragraph (b), after “widower” insert “or surviving civil partner”.

(3) In subsection (5)(a) —

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

(b) after “widower” insert “or surviving civil partner”.

(4) In subsection (7), after “spouse” insert “or civil partner”.