CAT allowance for a cousin

[john luc]

Looking at the 3 category of allowance for a cousin to receive inheritance from a cousin I was trying to see if CAT B or CAT C applied. it does look like it comes under CAT C however can anyone explain what this is from CAT B,
quote
" lineal ancestor or a lineal descendant of the person making the gift".

 

[Michael H]

Lineal ancestors are parent, grandparent, great-grandparent and so on. Lineal descendants are son/daughter, grandchildren, great-grandchildren.