203 Liability of spouse [or civil partner]
Inheritance Tax Act 1984 (1984 c 51) | Legislation

203  Liability of spouse [or civil partner]

(1)     Where—

(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],

the transferee is liable for so much

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