3. Any payment made in the exercise of a discretion out of property held subject to a trust in a case where no more than 50 per cent. by value of the capital contributed to the trust was directly or indirectly provided by persons who are, or are alleged to be, liable in respect of—N.I.
(a)the accident, injury or disease suffered by the injured person, or
(b)the same or any connected accident, injury or disease suffered by another.