Income Tax (Trading and Other Income) Act 2005 section 643H

Meaning of close member of settlor's family in sections 643A to 643EA

Section 643H defines who counts as a "close member of the settlor's family" for the purposes of the rules on matching benefits from settlements with protected foreign-source income.

• A close family member is someone who is the settlor's spouse or civil partner at the relevant time, provided the settlor is still alive
• A child of the settlor, or of the settlor's spouse or civil partner, who is under 18 also qualifies as a close family member
• Couples who live together as if they were married or in a civil partnership are treated as spouses or civil partners for these purposes
• The definition only applies while the settlor is living — once the settlor has died, no one can be a close family member under this section