I beg to move amendment No. 12, in page 3, line 20, leave out paragraph (e).
This is also in the main a probing amendment to ask why there is a provision for a claim to be made after a person has died. That is not the same issue as where children have died, which is addressed in clause 51. Some child tax credit claims will continue or potentially increase if one spouse has died. Would it not be better to hasten the process of the claim being made by the surviving spouse or partner? The intent may be to refer to claims that people are not entitled to and qualified for because they are dead, but that are still being paid after death for administrative reasons. There is a principle that money should be spent on the living in need rather than on what amounts to an administrative issue. The real question is: why is that provision included?