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The Inheritance Tax (Delivery of Accounts) (Excepted Estates) Regulations 2004
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- UK Statutory Instruments
- 2004 No. 2543
- Regulation 5
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Spouse and charity transfers
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5.—(1) For the purposes of these Regulations, a spouse or charity transfer means any disposition (whether effected by will, under the law relating to intestacy or otherwise) of property comprised in a person’s estate—
(a)subject to paragraph (2), to the person’s spouse within section 18(1) of the 1984 Act; and
(b)subject to paragraph (3), to a charity within section 23(1) of the 1984 Act or for national purposes within section 25(1) of the 1984 Act.
(2) A transfer is not a spouse transfer within paragraph (1)(a) if either spouse was not domiciled in the United Kingdom at any time prior to the transfer.
(3) A transfer is not a charity transfer within paragraph (1)(b) if the property becomes comprised in a settlement as a result of the disposition.
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