Paragraph 3 Sole beneficiary: a childF1
United Kingdom
(1)
Where a person (“A”) is—
(a)
the sole beneficiary, and
(b)
a child,
the eligible decision-maker is determined in accordance with sub-paragraph (2).
(2)
The eligible decision-maker is—
(a)
A’s parent or guardian, or
(b)
where no decision about whether to make an election has been received by the scheme manager by such day as the scheme manager considers reasonable in all the circumstances, the scheme manager.