Inheritance Tax Act 1984
This section has no associated Explanatory Memorandum
7.—(1) Section 18 (transfers between spouses) is amended as follows.
(2) In subsection (1), after “spouse” insert “or civil partner”.
(3) In subsection (2), after “spouse” insert “or civil partner”.
(4) In subsection (3), in the words following paragraph (b), after “spouse”, in both places, insert “or civil partner”.
(5) In the heading, after “spouses” insert “or civil partners”.