# Inheritance Tax Act 1984, Section 71H: Sections 71A to 71G: meaning of “parent”


(1) In sections 71A to 71G above “parent” includes step-parent.
(2) For the purposes of sections 71A to 71G above, a deceased individual (“D”) shall be taken to have been a parent of another individual (“Y”) if, immediately before D died, D had—
(a) parental responsibility for Y under the law of England and Wales,
(b) parental responsibilities in relation to Y under the law of Scotland, or
(c) parental responsibility for Y under the law of Northern Ireland.
(3) In subsection (2)(a) above “parental responsibility” has the same meaning as in the Children Act 1989.
(4) In subsection (2)(b) above “parental responsibilities” has the meaning given by section 1(3) of the Children (Scotland) Act 1995.
(5) In subsection (2)(c) above “parental responsibility” has the same meaning as in the Children (Northern Ireland) Order 1995.

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Source: https://www.legislation.gov.uk/ukpga/1984/51/section/71H (the official version)
Page: https://openlegislation.uk/inheritance-tax-act-1984/section-71H
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.