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[F1SCHEDULE 3AAMOUNT TO BE ALLOWED IN RESPECT OF TRANSFER OF PROPERTY

Transfer wholly in lieu of periodical payments for relevant child

6.  Where the evidence produced in relation to a transfer to, or in respect of, a relevant child, shows expressly that the whole of that transfer was made exclusively in lieu of periodical payments in respect of that child—

(a)in a case to which paragraph 4 applies, for the formula given in that paragraph there shall be substituted the following—

and

(b)in a case to which paragraph 5 applies, the qualifying value shall be the value of the transfer.]