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(1)A person who immediately before the death of a child who died under 12 years of age had parental rights and parental responsibilities in relation to the child (but who is not a local authority) may authorise one or more of the matters referred to in section 44(1) as respects the deceased child.
(2)Authorisation by virtue of subsection (1)—
(a)must be in writing signed by the person who gives the authorisation in accordance with that subsection and witnessed by 2 witnesses;
(b)may be withdrawn in writing so signed and witnessed by one witness.
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