Paragraph 12 I1

England and Wales

The value of any funeral plan contract; and for this purpose, “funeral plan contract” means a contract under which—

(a)

the applicant 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 for the applicant on his death; and

(c)

the sole purpose of the plan is to provide or secure the provision of a funeral for the applicant on his death.

Annotations