SCHEDULES
SCHEDULE 10Settlements: anti-avoidance etc
PART 2Income tax
ITA 2007
15
In section 733A(7) (meaning of “close member” of settlor's family), for the words after “family of the settlor” substitute
at any time if the settlor is living at that time and—
a
the person is the settlor's spouse or civil partner at that time, or
b
the person—
i
is a child of the settlor, or of a person who at that time is the settlor's spouse or civil partner, and
ii
at that time has not reached the age of 18.