The laws governing wills, administration of estates and family provisions also applies to civil partners as to spouses; thus, provisions governing financial relief under Part 2 of the Matrimonial Causes Act 1973 (MCA) and the Domestic Proceedings and Magistrates' Court Act 1978 also apply to civil partnerships. Tax exemptions available to spouses under s.18 of the Inheritance Tax Act 1984 are available to civil partners under the Civil Partnership Act 2004. In Scotland the centuries-old system of minimum legal rights to a deceased estate for a widowed spouse were expressly extended to civil partners by section 131 of Act.