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HMRC internal manual

Inheritance Tax Manual

Succession: Scottish Prior and Legal rights: Scottish Prior and Legal rights: Definition of children

For the purposes of prior (IHTM12211) and legal rights, (IHTM12221) children include natural children (issue) and adopted children, but not stepchildren. And, where a child has died before their deceased parent, that child’s surviving children (the grandchildren) or remoter issue, are entitled, by representation (IHTM12253) to the same right to legitim as the deceased child would have had. Illegitimate children have the same rights as legitimate children following the Law Reform (Parent and Child) (Scotland) Act 1986.