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

  • 鈥榗hild鈥� includes a step-child and an adopted child (note that the definition of 鈥榗hild鈥� does not refer to an illegitimate child);
  • 鈥榩arent鈥� is construed accordingly;
  • 鈥榤arriage or civil partnership鈥� (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;
  • 鈥榶ear鈥� means a period of twelve months ending with 5 April;
  • 鈥榙ependent relative鈥� is defined at IHTM04177.

There are two further terms that are not expressly defined in the legislation. They are

  • 鈥榤aintenance鈥� 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;
  • 鈥榚ducation and training鈥� which refer to dispositions for a child鈥檚 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.