SCHEDULE 4 S Capital to be disregarded

PART 3 S Value of contracts and rights etc.

12.—(1) The value of a funeral plan contract. S

(2) “Funeral plan contract” means a contract under which the person makes payments to a person to secure the provision of a funeral and where the sole purpose of the plan is the provision of a funeral.

Commencement Information

I1 Sch. 4 para. 12 in force at 1.4.2022, see reg. 1