Paragraph 12 I1
Scotland
(1)
The value of a funeral plan contract.
(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.
Annotations
Commencement
- I1
Sch. 4 para. 12 in force at 1.4.2022, see reg. 1