Part III Individuals, partnerships, trusts and collective investment schemes F1etc
Annotations:
Amendments (Textual)
Chapter II Settlements
Migration of settlements, non-resident settlements and dual resident settlements
87HF2Meaning of “close member of the settlor's family”
1
For the purposes of sections 87D, 87G and 87L as they apply in relation to a settlement, a person is a close member of the settlor's family at any time if the settlor is living at that time and—
a
the person is the settlor's spouse or civil partner at that time, or
b
the person—
i
is a child of the settlor, or of a person who at that time is the settlor's spouse or civil partner, and
ii
at that time has not reached the age of 18.
2
For the purposes of subsection (1)—
a
two people living together as if they were spouses of each other are treated as if they were spouses of each other, and
b
two people of the same sex living together as if they were civil partners of each other are treated as if they were civil partners of each other.
Word in Pt. 3 heading inserted (with effect in accordance with Sch. 22 para. 12 of the amending Act) by Finance Act 2009 (c. 10), Sch. 22 para. 9; S.I. 2010/670, art. 2