Paragraph 45 I1

Northern Ireland

(1)

Any sum of capital to which sub-paragraph (2) applies and—

(a)

which is administered on behalf of a person by the High Court under the provisions of Order 80 or 109 of the Rules of the Supreme Court (Northern Ireland) 1980^f1 or by a County Court under Order 44 of the County Court Rules (Northern Ireland) 1981^f2 or Article 21 of the County Courts (Northern Ireland) Order 1980^f3;

(b)

which can only be disposed of by order or direction of any such court; or

(c)

where the person concerned is under the age of 18, which can only be disposed of by order or direction prior to that person attaining age 18.

(2)

This sub-paragraph applies to a sum of capital which is derived from—

(a)

an award of damages for a personal injury to that person; or

(b)

compensation for the death of one or both parents where the person concerned is under the age of 18.

Annotations

Commencement

I1: Sch. 7 para. 45 in operation at 20.11.2006, see reg. 1(1)

Footnotes

f1: S.R. 1980 No. 346; Order 109 was added by S.R. 1986 No. 184
f2: S.R. 1981 No. 225
f3: S.I. 1980/397 (N.I. 3)

Notes on Schedule 7

Modifications

C1: Sch. 7 applied (with modifications) (1.4.2007) by The Rate Relief (General) Regulations (Northern Ireland) 2007 (S.R. 2007/204), regs. 1(1), 19(4)