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

Annotations:

Transfer wholly in lieu of periodical payments for relevant child6

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, F2the qualifying value shall be treated as being twice the qualifying value calculated in accordance with that paragraph;

and

b

in a case to which paragraph 5 applies, the qualifying value shall be F3treated as being twice the qualifying value calculated in accordance with that paragraph.