Commentary Section 19: Payments after death of child
68.Under subsections (1) and (2) the Inland Revenue will have the power to make payments to the personal representatives of a child born after 31 August 2002 who has died before payments to which the child was entitled have been credited to a CTF account.
69.Subsection (3) sets out the conditions that will have to be met for a payment to be made. These are that no initial contribution was paid under section 8, or if one was paid, it had not been credited to the child’s CTF account; that the child was entitled to a supplementary contribution under section 9 but this had not been credited to the child’s CTF account; or that a further contribution under section 10 was payable but had not been credited to the child’s CTF account.