“18A Transfers between siblings

(1)

A transfer of value is an exempt transfer to the extent that the value
transferred is attributable to property which becomes comprised in
the estate of a sibling of the transferor to whom subsection (2) applies
or, so far as the value transferred is not so attributable, to the extent
that that estate is increased.

(2)

This subsection applies to a sibling who has—

(a)

ordinarily resided in the same household as the transferor for
a continuous period of 7 years ending with the date of the
transfer; and

(b)

attained the age of 30 before that date.

(3)

For the purposes of this section, “sibling” means a brother, sister, half-
brother or half-sister of the transferor.”