Paragraph 1 I1
Northern Ireland
(1)
Subject to sub-paragraph (2) and to paragraphs 2 to 5 the amount of an accrued allowance shall be calculated in accordance with paragraphs 1 and 3 of Part I as if it were an ordinary allowance to which the child was entitled.
(2)
Where an election made by the deceased under article 59 had effect at the time of his death, paragraph 3 of Part I (election for flat-rate allowance) does not have effect for the calculation under this Part of an accrued allowance.
Annotations
Commencement
- I1
Sch. 4 Pt. 2 para. 1 in operation at 1.4.2006, see art. 1(2)