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Paragraph 3

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

A child shall not be treated as a relevant child for the purposes of regulation K3—

(a)

as being an illegitimate or adopted child of the deceased; if he was born or adopted, as the case may be, after the termination of the marriage or last marriage of the deceased; or

(b)

as being the child of a wife of the deceased, if he was born or became her child after the termination of her marriage with the deceased;

unless, in the case of an adopted child falling within sub-paragraph (a) or sub-paragraph (b) of this paragraph, the Trustees, if satisfied that before the material event therein mentioned the deceased (or, as the case may be, the deceased and his wife) had already formed the intention of adopting the child, and that the child was then wholly or mainly dependent on the deceased, direct that the child shall be treated as a relevant child.