Section 32 Death grant
Subject to the provisions of this Act, a death grant of the amount specified in relation thereto in Schedule 4, Part II, paragraph 2, shall be payable in respect of the death of any person (" the deceased ") where the case is one falling within any of the paragraphs of subsection (2) below; and in that subsection and subsection (4) below references to a person being, or having been, a qualifying contributor are to his satisfying or having satisfied the contribution condition specified for death grant in Schedule 3, Part I, paragraph 7.
The following are the cases in which a death grant is payable—
the deceased was a qualifying contributor ;
the deceased was at death the husband, wife, widower, widow or a child of the family of a qualifying contributor;
the deceased was a child and either—
he had been a child of the family of a person who pre-deceased him (and was so at the death of that person) and that person was a qualifying contributor immediately before his death, or
he was the posthumous son or daughter of a man who was a qualifying contributor;
the deceased was over the age of 19 at death and—
he was at death, and had ever since attaining the age of 19 been, incapacitated for regular employment, and
he was at death residing (or would, if not living in an institution, have been residing) with a near relative being either a qualifying contributor or the wife or widow of a qualifying contributor.
For the purposes of subsection (2) above, the following definitions apply—
" incapacitated " means incapacitated by reason of illness or disability of mind or body ;
" institution " means a school, hospital or establishment accepted by the Secretary of State as providing residential accommodation for disabled persons ; and
" near relative " means a person—
of whom the deceased was the son or daughter or remoter issue ; or
who was the deceased's son or daughter or remoter issue; or
who was the deceased's step-father, stepmother or step-child, or brother, sister, half-brother, or half-sister, step-brother or step-sister,
(any such relationship as is specified in sub-paragraph (i), (ii) or (iii) being taken to include the same relationship by adoption, and to include also any such relationship as would have subsisted if some person born illegitimate had been born legitimate).
Regulations may provide that, in a case where the deceased—
was a child either at his death or at any time during the tax year in which he died or the preceding tax year; or
was at his death over the age of 16 and under the age of 19 and was then incapacitated for regular employment (within the meaning given to that expression by subsection (3)(a) above),
but (in either case) a death grant is not payable by virtue of subsection (1), it shall nevertheless be payable if a person having such connection with the deceased as may be prescribed is or was at any time a qualifying contributor.
A death grant shall not be payable in respect of the death of a person who attained pensionable age before 5th July 1948 nor, except in prescribed cases, in respect of a death occurring outside Great Britain.