Section 22 Gifts in consideration of marriage or civil partnership.F11

in the case of gifts within subsection (2) below by a parent of a party to the marriage or civil partnership , £5,000,

in the case of other gifts within subsection (2) below, £2,500, and

in any other case £1,000;

it is an outright gift to a child or remoter descendant of the transferor or

the transferor is a parent or remoter ancestor of either party to the marriage F2or civil partnership , and either the gift is an outright gift to the other party to the marriage or civil partnership or the property comprised in the gift is settled by the gift, or

the transferor is a party to the marriage or civil partnership , and either the gift is an outright gift to the other party to the marriage or civil partnership or the property comprised in the gift is settled by the gift;

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;

persons becoming entitled on the failure of trusts for any such F6child under which trust property would (subject only to any power of appointment to a person falling within paragraph (a) or (c) of this subsection) vest indefeasibly on the attainment of a specified age or either on the attainment of such an age or on some earlier event, or persons becoming entitled (subject as aforesaid) on the failure of any limitation in tail;

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 such subsequent marriage or civil partnership, or a spouse or civil partner of any such child;

persons becoming entitled under such trusts, subsisting under the law of England and Wales or of Northern Ireland, as are specified in section 33(1) of the M1Trustee Act 1925 or section 34(1) of the M2Trustee Act (Northern Ireland) 1958 (protective trusts), the principal beneficiary being a person falling within paragraph (a) or (c) of this subsection, or under such trusts, modified by the enlargement, as respects any period during which there is no such F8child as aforesaid in existence, of the class of potential beneficiaries specified in paragraph (ii) of the said section 33(1) or paragraph (b) of the said section 34(1);

persons becoming entitled under trusts subsisting under the law of Scotland and corresponding with such trusts as are mentioned in paragraph (d) above;

as respects a reasonable amount of remuneration, the trustees of the settlement.