Regulation 49 Death of claimant

Except as provided in paragraph (2), an award of F1working families' tax credit shall cease to have effect upon the death of the claimant.

Where a claimant dies and is survived by a partner who was the claimant's partner at the date of claim, an award of family credit made in the claimant's favour shall have effect for its unexpired period as if originally made in favour of the partner.