Inheritance Tax Act 1984
This section has no associated Explanatory Memorandum
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”.