IHTM14193 - Lifetime transfers: gifts made in consideration of marriage or registration of civil partnership: permissible beneficiaries for s.22 purposes

The Tax and Civil Partnership Regulations 2005 inserted paragraph (4A) into IHTA84/S22. This reads

鈥榗hild of the family, in relation to parties to a marriage or civil partnership, means a child of one or both of them.鈥�

In practice, this new paragraph simply reinforces the definition within IHTA84/S22(2), which means that child includes an illegitimate child, an adopted child or a step-child.

The Tax and Civil Partnership Regulations Act 2005/ S8(5)(b) and (d) amends and expands the class of beneficiaries coming within IHTA84/S22(4)(a) and (c) to include the civil partnerships (IHTM11032) equivalent to those that exist for marriages. These are

  • IHTA84/S22(4)(a):鈥檛he parties to the marriage or civil partnership, any child of the family of the parties to the marriage or civil partnership, or a spouse or civil partner of any such child鈥�.

IHTA84/S22(4)(c): 鈥榓 subsequent spouse or civil partner of a party to the marriage or civil partnership, any child of the family of the parties to any subsequent marriage or civil partnership, or a spouse or civil partner or any such child.