Paragraph 14 I1

Northern Ireland

(1)

Subject to sub-paragraph (2), any of the following payments—

(a)

a charitable payment;

(b)

a voluntary payment;

(c)

a payment (not falling within head (a) or (b)) from a trust whose funds are derived from a payment made in consequence of any personal injury to the claimant;

(d)

a payment under an annuity purchased—

(i)

pursuant to any agreement or court order to make payments to the claimant, or

(ii)

from funds derived from a payment made,

in consequence of any personal injury to the claimant; or

(e)

a payment (not falling within head (a) to (d)) received by virtue of any agreement or court order to make payments to the claimant in consequence of any personal injury to the claimant.

(2)

Sub-paragraph (1) shall not apply to a maintenance payment which is made or due to be made by—

(a)

a former partner of the claimant, or a former partner of any member of the claimant’s family; or

(b)

the parent of a child or young person where that child or young person is a member of the claimant’s family.

Annotations

Commencement

I1: Sch. 6 para. 14 in operation at 20.11.2006, see reg. 1(1)

Notes on Schedule 6

Modifications

C1: Sch. 6 applied (with modifications) (1.4.2007) by The Rate Relief (General) Regulations (Northern Ireland) 2007 (S.R. 2007/204), regs. 1(1), 19(3)