41. Any sum of capital administered on behalf of a person under the age of 18 by the High Court under the provisions of Order 80 or 109 of the Rules of the Supreme Court (Northern Ireland) 1980(1) or by a County Court under Order 3 or 44 of the County Court Rules (Northern Ireland) 1981(2) or Article 21 of the County Courts (Northern Ireland) Order 1980(3), where such sum derives from—
(a)an award of damages for a personal injury to that person, or
(b)compensation for the death of one or both parents.
(1)
S.R. 1980 No. 346; Order 109 was added by S.R. 1986 No. 184
(2)
S.R. 1981 No. 225; Orders 3 and 44 were amended by S.R. 1986 No. 215 and S.R. 1988 No. 100