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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