(7)In this section.-(i)" relative" means, in relation to the deceased,.-(a)the wife or husband of the deceased,(b)the father, mother, children, uncles and aunts of the deceased, and(c)any issue of any person falling within either of the preceding sub-clauses and the other party to a marriage with any such person or issue;(ii)reference to "children" and "issue" include reference to illegitimate children and to adopted children;(iii)"annuity" includes any series of payments, whether interconnected or not, whether of the same or of varying amounts, and whether payable at regular intervals or otherwise, and payment of dividends or interests on shares in or debentures of a company shall be treated for the purposes of this section as a serious of payments constituting an annuity limited to cease of a death if the payments are liable to cease on the death, or the amounts thereof are liable to be reduced on the death, by reason directly or indirectly of the extinguishment or any alteration of rights attaching to, or of the issue of any shares in or debentures of a company ;(iv)"associated operations" means any two or more operations of any kind being.-(a)operations which effect the same property, or one of which affects some property and the other or others of which affect property which represents, whether directly or indirectly, that property, or income arising from that property, or any property representing accumulations of any such income ; or(b)any two operations of which one is effected with reference to the other, or with a view to enabling it to be effected or to facilitating its being effected, and any third operation having a like relation to either of those two, and any fourth operation having a like relation to any of those three, and so on ;whether those operations are effected by the same person or by different persons, whether they are connected otherwise than as aforesaid or not, and whether they are contemporaneous or any of them precedes or follows any other.
