Section 120 — Inheritance Tax Act 1984: Successions.

Successions. 120 1 For the purposes of section 117 above, where the transferor became entitled to any property on the death another person—

a he shall be deemed to have owned it (and, if he subsequently occupies it, to have occupied it) from the date of the death, and b if that other person was his spouse or civil partner he shall also be deemed to have occupied it for the purposes of agriculture for any period for which it was so occupied by his spouse or civil partner , and to have owned it for any period for which his spouse or civil partner owned it.

2 Where the transferor became entitled to his interest on the death of his spouse or civil partner on or after 10th March 1981—

a he shall for the purposes of section 116(2)(b) above be deemed to have been beneficially entitled to it for any period for which his spouse or civil partner was beneficially entitled to it;

b the condition set out in section 116(3)(a) shall be taken to be satisfied if and only if it is satisfied in relation to his spouse or civil partner ;

and c the condition set out in section 116(3)(b) shall be taken to be satisfied only if it is satisfied both in relation to him and in relation to his spouse or civil partner .