IHTM04172 - Dispositions for the maintenance of the transferor's family: definitions
There are definitions of the terms used in IHTA84/S11 contained in IHTA84/S11 (6). These are
- 바카라 사이트˜child바카라 사이트™ includes a step-child and an adopted child (note that the definition of 바카라 사이트˜child바카라 사이트™ does not refer to an illegitimate child);
- 바카라 사이트˜parent바카라 사이트™ is construed accordingly;
- 바카라 사이트˜marriage or civil partnership바카라 사이트™ (IHTM11032) includes a former marriage or civil partnership in relation to a disposition (IHTM04023) made on the occasion of the dissolution or annulment of a marriage or civil partnership, or varying a disposition so made;
- 바카라 사이트˜year바카라 사이트™ means a period of twelve months ending with 5 April;
- 바카라 사이트˜dependent relative바카라 사이트™ is defined at IHTM04177.
There are two further terms that are not expressly defined in the legislation. They are
- 바카라 사이트˜maintenance바카라 사이트™ which is considered to mean the supply of necessaries, such as food or clothing, so as to maintain a qualifying beneficiary in the condition of life which is appropriate to a dependant of the transferor;
- 바카라 사이트˜education and training바카라 사이트™ which refer to dispositions for a child바카라 사이트™s education or training whilst the child is under the age of 18. After the age of 18, the requirement is that the education or training is full-time.