IHTM04178 - Dispositions for the maintenance of the transferor바카라 사이트™s family: meaning of a dependent relative
Under IHTA84/S11 (6), 바카라 사이트˜dependent relative바카라 사이트™ means in relation to any person
- a relative of theirs, or of their spouse or civil partner, who is incapacitated by old age or infirmity (IHTM04179) from maintaining themselves, S11 (6)(a),
- their mother or father or their spouse바카라 사이트™s or civil partner바카라 사이트™s mother or father, S11 (6)(b).
A step-parent of a transferor or spouse or civil partner qualifies as a relative. The term 바카라 사이트˜spouse or civil partner바카라 사이트™ does not include a former spouse who is divorced from the transferor or a person whose civil partnership with the transferer has been dissolved.
So a payment, which in all other respects satisfies the conditions for relief, made in favour of a sister, or step-father, of the transferor바카라 사이트™s divorced wife does not qualify. But such a payment in favour of a separated, but not divorced, wife바카라 사이트™s sister or step-father does qualify.
Although there is a clear difference in the class of recipients at sub-paragraphs (a) and (b) of the definition, in that there is no requirement at (b) that the recipient must be incapable of maintaining themselves, whether that be due to old age or infirmity, or for financial reasons, remember that the provision must be reasonable for S11 to apply.