A disposition is not a transfer of value if it is made for the maintenance of one of the following (IHTA 1984, s. 11):

the transferor's spouse or ex-spouse or civil partner or former civil partner;

the transferor's child (whether or not legitimate) under 18 or, if over 18, undergoing full‐time education or training;

a child, not the transferor's, not in the care of a parent;

a dependent relative of the transferor.

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