Inclusion of transferred property: transfers to spouse or minor relatives without adequate consideration remain liable for tax arrears recovery.

An Explanation to section 222(1) provides that property transferred, directly or indirectly, on or after 1 June 1973 by an assessee to the assessee's spouse, minor child, son's wife or son's minor child otherwise than for adequate consideration, and held in the name of those persons, shall be included in the assessee's movable or immovable property for recovery of tax arrears; property so transferred to a minor remains so included for arrears attributable to periods before the minor attains majority.

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