Dispositions for the maintenance of the transferor’s family: outline of IHTA84/S11
- maintenance of the spouse or civil partner (IHTM11032), or former spouse or civil partner, (IHTM04173)
- maintenance etc., of the transferor’s children, (IHTM04175)
- maintenance etc., of other people’s children, (IHTM04176)
- care or maintenance of a dependent relative, (IHTM04177) or
- maintenance of the transferor’s illegitimate children (IHTM04175)If only part of a disposition (
IHTM04180) satisfies the requirements of IHTA84/S11 you should treat the part that does and the part that does not as separate dispositions.