Compulsory payments to secure annuities and financial provision for

Commentary – Tax Reporter ¶115-675

Deed of arrangement

– see Deed of family arrangement

Maintenance

– see Dispositions for maintenance of transferor's family

Transfer of business on retirement

– see Retirement relief (disposals to 5 April 2003)

Transferor's, dispositions for maintenance of

– see Dispositions for maintenance of transferor's family