Inheritance Tax on Pension Pots

I notice in the latest Budget that inheritance tax will now be charged on any remaining funds within a pension. How does this tally with all transaction between husband and wife being free of tax? I can understand it you're trying to pass on to your descendants, but not to your wife.

Hi,
As announced at Autumn Budget 2024, from 6 April 2027 most unused pension funds and death benefits will be included within the value of a person’s estate for Inheritance Tax purposes. This will cover the value of any remaining pension funds that they held and most death benefits payable to beneficiaries.  
Pension Scheme Administrators will become liable for reporting and paying any Inheritance Tax due on pensions to HMRC. Guidance will also be published in good time before any changes take effect.  
The government has launched a consultation to seek views on the processes required to implement these changes:
Technical consultation - Inheritance Tax on pensions: liability, reporting and payment 
Thank you.