– see also Infants; Issue; Minors

Adoption

– see Adoption

Adoption allowances and payments, income tax exemption

Beneficiaries, discretionary payments

Car seats, reduced-rating

Booster cushion, meaning

Booster seat, meaning

Child, meaning

Children's car seats, meaning

Related wheeled framework, meaning

Safety seat, meaning

Supplies

Car seats, value added tax

Carers

– see Carers

Carers, qualifying care relief

Child benefit

Generally

High income earners

Child tax credit

Child trust funds

Child, meaning

Clothing/footwear

Application of reduced rate lower than minimum laid down in art. 99

Zero-rating

Covenanted payments for benefit of

Dispositions for maintenance, education or training

Dispositions for their maintenance, education and training

Generally

Illegitimate

Domicile

Drawdown pensions

Transfer of rights and continued protection

When payable

Employer's provision of care for

– see Childcare

Employer-provided care

Foster carers

From previous marriage (discretionary will trust)

Incapacitated by infirmity, dependent relative relief

Individual savings accounts

Deceased investors accounts

Flexible ISAs

Help-to-buy ISAs

Innovative finance ISA

Lifetime ISA

Inheritance tax, charging provisions

Investment plans

Investment plans, CTFs/junior ISAs

Legitim

Generally

Renunciation

Under 18, entitlement

Legitim, application for

Legitim, rights of

– see Legitim

Maintenance payments

Maintenance payments, relief

Maintenance, inheritance tax dispositions

Meaning

National Insurance numbers

Parties provided by employers

Penalties

Assessment and enforcement of

Dishonesty

Failure to comply with information notice

Inaccurate information

Innaccurate declarations of eligibility

Making prohibited payments

Unpaid interest

Protection of assets for

Scholarships awarded by parent's employer

Settlements on

Generally

Settlements, payments to unmarried children of settlor

Settlor-interested settlements

Social security pensions, increases in respect of

Special allowance

Tax credit

Tax credits

Child tax credit

Working tax credit, child care element

Taxation of

Trust funds

Trusts

Welfare services for the protection of, exemption

Generally

Zero-rating

Books, picture and painting

Clothing/footwear

Residential accommodation