Section 643H Meaning of close member of settlor's family in sections 643A to 643EAF1F4
United Kingdom
For the purposes of sections F2643A to 643EA, a person is a close member of the family of the settlor of a settlement at any time if the settlor is living at that time and—
the person is the settlor's spouse or civil partner at that time, or
the person—
is a child of the settlor, or of a person who at that time is the settlor's spouse or civil partner, and
at that time has not reached the age of 18.
For the purposes of subsection (1), two people living together as if they were a married couple or civil partners are treated as if they were spouses or civil partners of each other.
Annotations
Textual amendments
- F1
Ss. 643A-643N and cross-heading inserted (with effect in accordance with Sch. 10 para. 21 of the amending Act) by Finance Act 2018 (c. 3), Sch. 10 para. 11 (with Sch. 10 para. 22)
- F2
Words in s. 643H(1) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 20, 70(1)
- F3
S. 643H(2) substituted (2.12.2019) by The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458), reg. 1(2), Sch. 3 para. 27
- F4
Words in s. 643H heading substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 20, 70(1)
Notes on Chapter 5
Textual amendments
- F1
Words in Pt. 5 Ch. 5 heading inserted (with effect in accordance with Sch. 10 para. 21 of the amending Act) by Finance Act 2018 (c. 3), Sch. 10 para. 3(2)
Notes on Transitional provision about protected foreign-source income and transitional trust income
Textual amendments
- F1
S. 643A cross-heading substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 11, 70(1)