IHTM14193 - Permissible beneficiaries for s.22 purposes

The Tax and Civil Partnership Regulations 2005 provided for the insertion of a new paragraph (4A) in s.22 which reads

'child of the family, in relation to parties to a marriage or civil partnership, means a child of one or both of them.'

In a sense, this new paragraph simply reinforces the definition within s.22(2) of the original legislation which provided that 'child' for s.22 purposes included an illegitimate child, an adopted child and a step-child.

Subsections 8(5)(b) and (d) Tax and Civil Partnership Regulations 2005 amend and expand the class of beneficiaries falling within s.22(4)(a) and (c) to include civil partnerships (IHTM11032) equivalent to those that exist for marriages.

S.22(4)(a): "...the parties to the marriage or civil partnership, any child of the family of the parties to the marriage or civil partnership, or a spouse or civil partner of any such child".

S.22(4)(c): "...a subsequent spouse or civil partner of a party to the marriage or civil partnership, any child of the family of the parties to any subsequent marriage or civil partnership, or a spouse or civil partner or any such child."