This section has no associated Policy Notes
12.—(1) The value of a funeral plan contract.S
(2) “Funeral plan contract” means a contract under which the person makes payments to a person to secure the provision of a funeral and where the sole purpose of the plan is the provision of a funeral.
Commencement Information
I1Sch. 4 para. 12 in force at 1.4.2022, see reg. 1