22 Gifts in consideration of marriage [or civil partnership]
Inheritance Tax Act 1984 (1984 c 51) | Legislation

22  Gifts in consideration of marriage [or civil partnership]

(1)     Transfers of value made by gifts in consideration of marriage [or civil partnership] are exempt to the extent that the values transferred by such transfers made by any one transferor in respect of any one marriage [or civil partnership] (calculated as values on which no tax is chargeable) do not exceed—

(a)     in the case of gifts within subsection (2) below by a parent of a party to the marriage [or civil partnership], £5,000,

(b)     in the case of other gifts within subsection (2) below, £2,500, and

(c)     in any other case £1,000;

any excess being attributed to the transfers in proportion to the values transferred.

(2)     A gift is within this subsection if—

(a)     it is an outright gift to a child or remoter descendant of the transferor or

(b)     the transferor is a parent or remoter ancestor of either party to the marriage [or civil partnership], and either the

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