57O Definitions ***immediate family member***, of a transferee, means an individual— (a) who is a natural parent, adoptive parent or step-parent of the transferee; or (b) who is, or was when the transferee was under 18 years of age, a legal guardian of the transferee; or (c) who is a grandparent of the transferee; or (d) who is a sibling of the transferee; ***residence requirement*** means the requirement referred to in section 57S as varied (if at all) by the Commissioner under section 57T. S. 57P inserted by No. 18/2023 s. 9.

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