Paragraph 2 I1
Northern Ireland
Where one of the child’s parents is alive—
(a)
if fewer than 5 special allowances are payable in respect of the death, the appropriate percentage is 10; and
(b)
if 5 or more special allowances are payable, the appropriate percentage is 40 divided by the number of allowances.
Annotations
Commencement
- I1
Sch. 3 Pt. 1 para. 2 in operation at 2.4.2007 with effect in accordance with art. 1(1)