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Section 178: Transfer to spouse or civil partner not domiciled in United Kingdom

Finance Act 2013 · 2013 c. 29View on legislation.gov.uk

Part 4: Excise duties and other taxes

Section 18 of IHTA 1984 (transfers between spouses or civil partners) is amended as follows.

In subsection (2) (transfer to spouse or civil partner not domiciled in United Kingdom), for "£55,000" substitute ." the exemption limit at the time of the transfer, "

After subsection (2) insert—

The amendments made by this section have effect in relation to transfers of value made on or after 6 April 2013.

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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.