Inheritance Tax Act 19848
1
Section 22 (gifts in consideration of marriage) is amended as follows.
2
In subsection (1), after “marriage”, in each place, insert “or civil partnership”.
3
In subsection (2), after “marriage”, in each place, insert “or civil partnership”.
4
In subsection (3), after “marriage”, in both places, insert “or civil partnership”.
5
In subsection (4) —
a
in the opening words, after “marriage” insert “or civil partnership”,
b
for paragraph (a) substitute —
a
the parties to the marriage or civil partnership, any child of the family of the parties to the marriage or civil partnership, or a spouse or civil partner of any such child;
c
in paragraph (b), for “issue” substitute “child”,
d
for paragraph (c) substitute —
c
a subsequent spouse or civil partner of a party to the marriage or civil partnership, any child of the family of the parties to any such subsequent marriage or civil partnership, or a spouse or civil partner of any such child;
e
in paragraph (d), for “issue” substitute “child”.
6
After subsection (4) insert —
4A
In subsection (4) “child of the family”, in relation to parties to a marriage or civil partnership, means a child of one or both of them.
7
Omit subsection (5).
8
In the heading, after “marriage” insert “or civil partnership”.