(1)In relation to the death of a person (“D”), something is “closely inherited” for the purposes of sections 8E [F2, 8F, 8FA, 8FB and 8M] if it is inherited for those purposes (see section 8J) by—
(a)a lineal descendant of D,
(b)a person who, at the time of D's death, is the spouse or civil partner of a lineal descendant of D, or
(c)a person who—
(i)at the time of the death of a lineal descendant of D who died no later than D, was the spouse or civil partner of the lineal descendant, and
(ii)has not, in the period beginning with the lineal descendant's death and ending with D's death, become anyone's spouse or civil partner.
(2)The rules in subsections (3) to (8) apply for the interpretation of subsection (1).
(3)A person who is at any time a step-child of another person is to be treated, at that and all subsequent times, as if the person was that other person's child.
(4)Any rule of law, so far as it requires an adopted person to be treated as not being the child of a natural parent of the person, is to be disregarded (but this is without prejudice to any rule of law requiring an adopted person to be treated as the child of an adopter of the person).
(5)A person who is at any time fostered by a foster parent is to be treated, at that and all subsequent times, as if the person was the foster parent's child.
(6)Where—
(a)an individual (“G”) is appointed (or is treated by law as having been appointed) under section 5 of the Children Act 1989, or under corresponding law having effect in Scotland or Northern Ireland or any country or territory outside the United Kingdom, as guardian (however styled) of another person, and
(b)the appointment takes effect at a time when the other person (“C”) is under the age of 18 years,
C is to be treated, at all times after the appointment takes effect, as if C was G's child.
(7)Where—
(a)an individual (“SG”) is appointed as a special guardian (however styled) of another person (“C”) by an order of a court—
(i)that is a special guardianship order as defined by section 14A of the Children Act 1989, or
(ii)that is a corresponding order under legislation having effect in Scotland or Northern Ireland or any country or territory outside the United Kingdom, and
(b)the appointment takes effect at a time when C is under the age of 18 years,
C is to be treated, at all times after the appointment takes effect, as if C was SG's child.
(8)In particular, where under any of subsections (3) to (7) one person is to be treated at any time as the child of another person, that first person's lineal descendants (even if born before that time) are accordingly to be treated at that time (and all subsequent times) as lineal descendants of that other person.
(9)In subsection (4) “adopted person” means—
(a)an adopted person within the meaning of Chapter 4 of Part 1 of the Adoption and Children Act 2002, or
(b)a person who would be an adopted person within the meaning of that Chapter if, in section 66(1)(e) of that Act and section 38(1)(e) of the Adoption Act 1976, the reference to the law of England and Wales were a reference to the law of any part of the United Kingdom.
(10)In subsection (5) “foster parent” means—
(a)someone who is approved as a local authority foster parent in accordance with regulations made by virtue of paragraph 12F of Schedule 2 to the Children Act 1989,
(b)a foster parent with whom the person is placed by a voluntary organisation under section 59(1)(a) that Act,
(c)someone who looks after the person in circumstances in which the person is a privately fostered child as defined by section 66 of that Act, or
(d)someone who, under legislation having effect in Scotland or Northern Ireland or any country or territory outside the United Kingdom, is a foster parent (however styled) corresponding to a foster parent within paragraph (a) or (b).]
Textual Amendments
F1Ss. 8D-8M inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 9(4)
F2Words in s. 8K(1) substituted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 15 para. 10