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SCHEDULE V INCOME FROM CAPITAL

PART ICapital disregarded for the purpose of calculating income

13.—(1) Subject to sub-paragraph (2), the amount of any trust payment made to a claimant or a claimant’s partner [F1who is]—

(a)F2... a diagnosed person;

(b)[F3a diagnosed person’s partner or] was a diagnosed person’s partner at the time of the diagnosed person’s death;

(c)F4... a parent of a diagnosed person, a person acting in place of the diagnosed person’s parents or a person who was so acting at the date of the diagnosed person’s death.

(2) Where [F5a trust payment is made to]—

(a)[F6a person referred to in sub-paragraph (1)(a) or (b), that sub-paragraph] shall apply for the period beginning on the date on which the trust is made and ending on the date on which [F6that person] dies;

(b)[F7a person referred to in sub-paragraph (1)(c), that sub-paragraph] shall apply for the period beginning on the date on which the trust payment is made and ending two years after that date.

(3) Subject to sub-paragraph (4), the amount of any payment by a person to whom a trust payment has been made or of any payment out of the estate of a person to whom a trust payment has been made, which is made to a claimant or a claimant’s partner [F8who is]—

(a)F9... the diagnosed person;

(b)[F10a diagnosed person’s partner or] was a diagnosed person’s partner at the date of the diagnosed person’s death; or

(c)F11... a parent of a diagnosed person, a person acting in place of the diagnosed person’s parents or a person who was so acting at the date of the diagnosed person’s death.

(4) Where [F12a payment referred to in sub-paragraph (3) is made to]—

(a)[F13a person referred to in sub-paragraph (3)(a) or (b), that sub-paragraph] shall apply for the period beginning on the date on which the payment is made and ending on the date on which [F13that person] dies;

(b)[F14a person referred to in sub-paragraph (3)(c), that sub-paragraph] shall apply for the period beginning on the date on which the payment is made and ending two years after that date.

(5) In this paragraph, a reference to a person—

(a)being the diagnosed person’s partner;

(b)acting in place of the diagnosed person’s parents,

at the date of the diagnosed person’s death shall include a person who would have been such a person or a person who would have been so acting, but for the diagnosed person [F15residing in a care home or an independent hospital] .

(6) In this paragraph—

“diagnosed person” means a person who has been diagnosed as suffering from, or who, after his death, has been diagnosed as having suffered from, variant [F16Creutzfeldt]-Jakob disease;

“relevant trust” means a trust established out of funds provided by the Secretary of State in respect of persons who suffered, or who are suffering, from variant [F16Creutzfeldt]-Jakob disease for the benefit of persons eligible for payments in accordance with its provisions;

“trust payment” means a payment under a relevant trust.

Textual Amendments