48. Inheritance tax (non-domiciled spouses and civil partners)

Monday 25th March 2013

(11 years, 7 months ago)

Commons Chamber
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Resolved,
That provision may be made for and in connection with persons who are not domiciled in the United Kingdom, but are or were the spouse or civil partner of a person so domiciled, to elect to be treated as so domiciled for the purposes of inheritance tax.