Section 11 | Dispositions for maintenance of family.
From legislation.gov.uk
(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—F1
(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.
(2)A disposition is not a transfer of value if it is made in favour of a child who is not in the care of a parent of his and is for his maintenance, education or training for a period ending not later than the year in which—
(a)he attains the age of eighteen, or
(b)after attaining that age he ceases to undergo full-time education or training;
but paragraph (b) above applies only if before attaining that age the child has for substantial periods been in the care of the person making the disposition.
(3)A disposition is not a transfer of value if it is made in favour of a dependent relative of the person making the disposition and is a reasonable provision for his care or maintenance.
(4)A disposition is not a transfer of value if it is made in favour of an illegitimate child of the person making the disposition and is 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.
(5)Where a disposition satisfies the conditions of the preceding provisions of this section to a limited extent only, so much of it as satisfies them and so much of it as does not satisfy them shall be treated as separate dispositions.
“child” includes a step-child and an adopted child and “parent” shall be construed accordingly;
“civil partnership”, in relation to a disposition made on the occasion of the dissolution or annulment of a civil partnership, and in relation to a disposition varying a disposition so made, includes a former civil partnership;
“dependent relative” means in relation to any person—
(a)a relative of his, or of his spouse or civil partner , who is incapacitated by old age or infirmity from maintaining himself, or
(b)his mother or father or his spouse's or civil partner's mother or father;
“marriage”, in relation to a disposition made on the occasion of the dissolution or annulment of a marriage, and in relation to a disposition varying a disposition so made, includes a former marriage;
“year” means period of twelve months ending with 5th April.