{
  "url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-87H",
  "json_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992/section-87H.json",
  "legislation": "ukpga/1992/12",
  "legislation_title": "Taxation of Chargeable Gains Act 1992",
  "legislation_url": "https://openlegislation.uk/taxation-of-chargeable-gains-act-1992",
  "path": "section/87H",
  "kind": "section",
  "number": "87H",
  "heading": "Meaning of “close member of the settlor's family”",
  "text": "(1) For the purposes of sections 87D and 87G as they apply in relation to a settlement, a person is a close member of the settlor's family at any time if the settlor is living at that time and—\n(a) the person is the settlor's spouse or civil partner at that time, or\n(b) the person—\n(i) is a child of the settlor, or of a person who at that time is the settlor's spouse or civil partner, and\n(ii) at that time has not reached the age of 18.\n(2) 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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 87D-87P inserted (with effect in accordance with Sch. 10 para. 1(12)-(15) of the amending Act) by Finance Act 2018 (c. 3), Sch. 10 para. 1(1)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 87H(1) substituted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2025 (c. 8), Sch. 12 paras. 61, 70(1)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 87H(2) substituted (2.12.2019) by The Civil Partnership (Opposite-sex Couples) Regulations 2019 (S.I. 2019/1458), reg. 1(2), Sch. 3 para. 15"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/12/section/87H",
    "retrieved_at": "2026-10-29T09:36:15.270072+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}