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»Ê¹ÚÌåÓýapp Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg. 10(2), Table 5.

This describes the income to be disregarded and the period of the disregard.

A. A trust payment made to:

• a diagnosed person
• the diagnosed person’s partner; or
• the person who was his partner at the date of his death
• the period beginning on the date which the trust payment is made and ending with the death of the person whom the payment is made

B. A trust payment made to a parent of a deceased diagnosed person, or person acting in the place of a parent.

• the period beginning on the date on which the trust payment is made and ending 2 years after that date.

C. »Ê¹ÚÌåÓýapp amount of any payment out of the estate of a person to whom a trust payment has been made, which is made to the person who was the diagnosed person’s partner at the date of his death.

• the period beginning on the date on which the payment is made and ending on the date on which that person dies.

D. »Ê¹ÚÌåÓýapp amount of any payment out of the estate of a person to whom a trust payment was made, which is made to a parent of a deceased diagnosed person, or a person acting in the place of his parent.

• the period beginning on the date on which the payment is made and ending 2 years after that date.

»Ê¹ÚÌåÓýapp amounts disregarded under c. and d. above, shall not exceed the total amount of any trust payments made to the person to whom the trust payment had been made.