Variation of relevant maximum: death of account-holder15.

(1)

This regulation applies where—

(a)

an account-holder dies leaving funds in the childcare account (“account A”);

(b)

a person (“P”) has an active childcare account (“account B”) at the time account A is closed; and

(c)

account A was, and account B is, held in respect of the same qualifying child.

(2)

Where this regulation applies, the relevant maximum for P's next entitlement period beginning after the closure of account A is increased by an amount equal to the amount paid to the deceased account-holder's personal representatives under regulation 19(2)(b) and (3) (closure of a childcare account).