In the heading to s. 203 the words “or civil partner” inserted by SI 2005/3229, reg. 36(b), with effect from 5 December 2005.
(a)a transferor is liable for any tax on the value transferred by a chargeable transfer, and
(b)by another transfer of value made by him on or after 27th March 1974 (“the spouse or civil partner transfer” ) any property became the property of a person (“the transferee” ) who at the time of both transfers was his spouse or civil partner,
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