A disposition is not a transfer of value if it is a disposition made under the following conditions1:
(1) by one party to a marriage2 or civil partnership3 in favour of the other party or of a child4 of either party and is either for the maintenance of the other party5 or for the maintenance, education or training of the child for a period ending not later than the year6 in which he attains the age of 18 or, after attaining that age, ceases to undergo full-time education or training7;
(2) in favour of a child who is not
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