Inheritance Tax Act 198414.
In section 54 (exceptions from charge on death), in subsection (2) —
(a)
in paragraph (a), after “spouse” insert “or civil partner”, and
(b)
in paragraph (b), after “widower” insert “or surviving civil partner”.
In section 54 (exceptions from charge on death), in subsection (2) —
in paragraph (a), after “spouse” insert “or civil partner”, and
in paragraph (b), after “widower” insert “or surviving civil partner”.