Related Commentary  Related CasesRelated HMRC Manuals

11(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.

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