Paragraph 1 F1
(1)
Parent.
(2)
Grandparent.
(3)
Great-grandparent.
(4)
Great-great-grandparent.
(5)
Sibling.
(6)
Parent’s sibling.
(7)
Spouse or former spouse of any of the persons listed in sub-paragraphs (1) to (6).
(8)
Civil partner or former civil partner of any of the persons listed in sub-paragraphs (1) to (6).
(9)
Partner or former partner of any of the persons listed in sub-paragraphs (1) to (8).
(10)
Son or daughter of persons listed in sub-paragraphs (5) to (9).
(11)
In respect of the son or daughter of a person listed in sub-paragraph (6), that person’s—
(a)
spouse or former spouse;
(b)
civil partner or former civil partner; or
(c)
partner or former partner.
Annotations
Textual amendments
- F1
Sch. inserted (5.4.2011) by The National Insurance Contributions Credits (Miscellaneous Amendments) Regulations 2011 (S.I. 2011/709), regs. 1, 2(4)