SCHEDULE 6Capital to be disregarded

PART 1Capital to be disregarded generally

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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 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.