Regulation 3 Death grant in respect of certain young persons over the minimum school leaving age and incapacitated young persons aged 16 to 19
Where a death grant is not payable by virtue of section 32(1) of the Act in respect of the death of any person who either—
(a)
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
(b)
was at his death over the age of 16 and under the age of 19 and was then incapacitated by reason of illness or disability of mind or body for a prolonged period for regular employment;
a death grant shall nevertheless be payable if it would have been payable by virtue of section 32(2)(b) or (c) of the Act, or of regulation 2, had he still been a child when he died.