A disposition (IHTM04023) is not a transfer of value (IHTM04024) if it is made by one party to a marriage or civil partnership (IHTM11032) and is both

in favour of a child of either party, IHTA84/S11 (1)(a) and

for that child's maintenance, education or training for a period ending not later than the year ending 5 April in which the child

attains 18, or

after attaining 18, ceases to undergo full-time education, IHTA84/S11 (1)(b).

The definition of ‘child’ (IHTM04172) does not include an illegitimate child, but a disposition in favour of an illegitimate child of the transferor can qualify under IHTA84/S11 (4), see below.

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