I3.152 Maintenance of children
Dispositions are not transfers of value if they are made by one party to a marriage or civil partnership in favour of a child of either party for his maintenance, education or training1. Common examples include the payment of school fees, the payment of sums when a child is at university and the payment of maintenance after separation. Maintenance is the necessaries, such as food and clothing, required to maintain someone to a standard of living appropriate to a dependant of the transferor2. Child includes a step-child and an adopted child3.
This provision does not apply to a disposition made by someone for the maintenance of a child who is in the legal care of him or his spouse or civil partner, eg under an appointment as guardian4 or under a residence order5, or who has been treated as a child of the family. However, there is another provision6 (see below) which would relieve such a disposition provided that the child is not in the care of a parent of his. This provision also does not apply to illegitimate children (who have not been adopted), and there is a separate relief for dispositions in favour of illegitimate children7 (see below).
'Marriage' and 'civil partnership' have the same meaning as set out in I3.1518 so that a disposition is not excluded from being a transfer of value by this provision if made after the dissolution or annulment of a marriage unless it arises out of or