Related Commentary  Related HMRC Manuals


In the heading to s. 18 the words “or civil partners” inserted by SI 2005/3229, reg. 7(5), with effect from 5 December 2005.

18(1)  A transfer of value is an exempt transfer to the extent that the value transferred is attributable to property which becomes comprised in the estate of the transferor’s spouse or civil partner or, so far as the value transferred is not so attributable, to the extent that that estate is increased.

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