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26.—(1) The child of a deceased member is an eligible child if he falls within the meaning of “dependant” for the purposes of Part 2 of Schedule 28 to the Finance Act 2004 as modified by regulation 34 of the Taxation of Pension Schemes (Transitional Provisions) Order 2006(1)
(2) But a child who was born on or after the first anniversary of the date of the deceased’s death is not an eligible child.
(3) If an appropriate administering authority wish—
(a)they may treat education or training as continuous despite a break.; and
(b)they may suspend payment of any entitlement to benefits under regulations 28, 34 or 37 during such a break.
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