# Finance Act 2018, Paragraph 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.”

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Source: https://www.legislation.gov.uk/ukpga/2018/3/schedule/10/paragraph/15 (the official version)
Page: https://openlegislation.uk/finance-act-2018/schedule-10/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.