xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"
Modifications etc. (not altering text)
C1Sch. 7 applied (with modifications) (1.4.2007) by The Rate Relief (Qualifying Age) Regulations (Northern Ireland) 2007 (S.R. 2007/203), regs. 1(1), 19(4)
12. The value of any funeral plan contract; and for this purpose, “funeral plan contract” means a contract under which—N.I.
(a)the claimant makes one or more payments to another person (“the provider”);
(b)the provider undertakes to provide, or secure the provision of, a funeral in the United Kingdom or in the Republic of Ireland for the claimant on his death; and
(c)the sole purpose of the plan is to provide or secure the provision of a funeral for the claimant on his death.
Commencement Information
I1Sch. 7 para. 12 in operation at 20.11.2006, see reg. 1(1)