11 Dispositions for maintenance of family
Inheritance Tax Act 1984 (1984 c 51) | Legislation

11  Dispositions for maintenance of family

(1)     A disposition is not a transfer of value if it is made by one party to a marriage [or civil partnership] in favour of the other party or of a child of either party and is—

(a)     for the maintenance of the other party, or

(b)     for the maintenance, education or training of the child for a period ending not later than the year in which he attains the age of eighteen or, after attaining that age, ceases to undergo full-time education or training.

(2)     A disposition is not a transfer of value if it is made in favour of a child who

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