The Court Funds (Amendment No 2) Rules 2007

Amendments to the Court Funds Rules 1987

13.  After rule 43(3), insert—

“Payment of funeral expenses out of funds in court

43A.— (1) In this rule and rule 43B, “the deceased” means a person–

(i) who immediately prior to his death was entitled to a fund in court in his own right;

(ii) in respect of whom–

(a) a deputy had been appointed; or

(b) where the person died before 1st October 2007, a receiver had been appointed under Part VII of the Mental Health Act 1983 (as that Act was in force immediately prior to that date); and

(iii) in respect of whose estate no grant of probate or administration has been issued.

(2) On the written request of the person who—

(i) is the executor of the deceased’s will; or

(ii) if the deceased died intestate, arranged the deceased’s funeral,

the Accountant General may, on receipt of an invoice issued by funeral directors, pay direct to those directors such amounts as have been reasonably incurred for the purposes of arranging and conducting the deceased’s funeral.

(3) The Accountant General may, if he thinks fit, refuse to make the payment referred to in paragraph (2) in any individual case if—

(i) he has not received the invoice referred to in that paragraph;

(ii) the person requesting such payment fails to provide him with sufficient evidence as to his entitlement to make the request; or

(iii) the fund in court to which the deceased was entitled is insufficient to meet the cost of arranging and conducting the funeral,

or for another good reason.

Payment of inheritance tax out of funds in court

43B.— (1) On the written request of the person who–

(i) is the executor of the deceased’s will; or

(ii) if the deceased died intestate, appears to the Accountant General to have the prior right to a grant of administration of the estate,

the Accountant General may pay direct to Her Majesty’s Revenue and Customs such funds as may be required to satisfy all, or any part, of the inheritance tax due on the deceased’s estate.

(2) A request under paragraph (1) must be accompanied by–

(i) such information as Her Majesty’s Revenue and Customs may require to be sent to financial institutions for the purposes of enabling those institutions to make direct payment of inheritance tax;

(ii) in the case of a request from the person mentioned in paragraph (1)(i), a certified copy of the will by which he was appointed; and

(iii) in the case of a request from the person mentioned in paragraph (1)(ii), a written declaration of kinship,

and the Accountant General may refuse to make payment if the requirements of this paragraph are not met, or for another good reason.”.