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The State Pension Credit Regulations (Northern Ireland) 2003
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11. The value of any funeral plan contract and for this purpose, “funeral plan contract” means a contract under which –
(a)the claimant makes one or more payments to another person (“the provider”);
(b)the provider undertakes to provide, or secure the provision of, a funeral in the United Kingdom or in the Republic of Ireland for the claimant on his death; and
(c)the sole purpose of the plan is to provide or secure the provision of a funeral for the claimant on his death.
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