Modifications etc. (not altering text)
C1Sch. 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)
45.—(1) Any sum of capital to which sub-paragraph (2) applies and—N.I.
(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(1) or by a County Court under Order 44 of the County Court Rules (Northern Ireland) 1981(2) or Article 21 of the County Courts (Northern Ireland) Order 1980(3);
(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.
Commencement Information
I1Sch. 7 para. 45 in operation at 20.11.2006, see reg. 1(1)
S.R. 1980 No. 346; Order 109 was added by S.R. 1986 No. 184