Inheritance Tax Act 1984
This section has no associated Explanatory Memorandum
17.—(1) Section 80 (initial interest of settlor or spouse) is amended as follows.
(2) In subsection (1), after “spouse” insert “or civil partner”.
(3) In subsection (2) —
(a)after “spouse” insert “or civil partner”, and
(b)after “widower” insert “or surviving civil partner”.
(4) In the heading, after “spouse” insert “or civil partner”.