Paragraph 27 I1

In Part III of Schedule 3 (child’s accrued allowance), after paragraph 1 insert:

“1A

Where an election under article 56A(1) had effect at the time of the death, paragraphs 1(4) and 2(4) of Part I of this Schedule (election for flat-rate allowance) do not apply for the determination under this Part of an accrued allowance.”.